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The Seed Enterprise Investment Scheme (SEIS) was launched by the United Kingdom government on 6 April 2012 in order to encourage investors to finance startups by providing tax breaks for backing projects they may otherwise view as too risky.〔(【引用サイトリンク】url=http://www.hmrc.gov.uk/seedeis/background.htm )〕 ==Tax breaks== The SEIS offers both income tax and capital gains tax reliefs to qualifying investors who subscribe for shares in qualifying companies. * Investors can obtain 50% relief for income tax on the cost of shares, on a maximum annual investment of £100,000. * No Capital Gains Tax is paid on profits earned on shares held for more than three years. Capital gains which are realised before three years has expired, but which are reinvested into qualifying SEIS shares, will also be exempt from Capital gains tax. Again, the annual limit is £100,000.〔(【引用サイトリンク】url=http://www.hmrc.gov.uk/seedeis/background.htm )〕 * Loss relief. Should the company go bankrupt, investors may claim loss relief on their investment which is equal to half of their total investment multiplied by their tax rate. * 100% Inheritance Tax relief (provided the investments have been held for at least 2 years at time of death). 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Seed Enterprise Investment Scheme」の詳細全文を読む スポンサード リンク
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