This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.


Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

CGT relief if both SEIS and EIS investments made

Joined:Tue May 12, 2009 1:51 pm
CGT relief if both SEIS and EIS investments made

Postby swanie » Tue Nov 28, 2023 2:12 pm

Hello Oh Wise Ones.....
I am interested to know the answer to a question related to the application of SEIS and EIS CGT deferral/write-off relief which is best explained as a working example:
If a person has a liability for CGT in the sum of £100k after using all available allowances and they invest £100k into an SEIS, this entitles them to write-off £50k of that gain.
If that person also invests £50k into an EIS, would that allow them to defer the remaining £50k that would otherwise come into charge?
Above scenario assumes full income tax relief has been claimed on both investments.
Any clarification would be appreciated.

Return to “Capital Gains Tax, CGT”