Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Investors definition

What does Investors mean? In private equity practice, investors are the persons or entities that commit capital to a fund in return for economic returns and contractual rights under the fund documents. In the UK and Ireland, private equity funds are commonly structured as English or Scottish limited partnerships or the Irish ILP; investors typically participate as limited partners (LPs). Investors are mainly institutional: occupational pension schemes, insurance companies, sovereign wealth funds, funds of funds, and university or charitable endowments. High‑net‑worth individuals and family offices also invest, often via feeder, nominee or aggregator vehicles. Some may make co‑investments alongside the fund. The term...

SEIS: UK withdrawal, reduction and clawback of income tax and CGT reinvestment relief, including disposals, receipt of value, eligibility failures, notifications and HMRC assessments

Published by a LexisNexis Tax expert

Practice notes

Seed enterprise investment scheme (SEIS)

The Seed Enterprise Investment Scheme (SEIS), akin to the Enterprise Investment Scheme (EIS), aims to boost funding for smaller, higher-risk companies by providing a suite of tax reliefs to individual investors who buy newly issued shares in those businesses. For comprehensive guidance on these reliefs, refer to Practice Note: SEIS—introduction to regime and description of tax reliefs. In outline, the reliefs are:

Income tax relief equal to 50% of the amount invested, subject to an annual investment ceiling of £200,000.
A CGT exemption on any capital gain realised when disposing of shares that qualified for SEIS income tax relief and were held for three years.
CGT re-investment relief giving an exemption for 50% of gains realised on disposals of assets in a tax year and re-invested within that year into SEIS-qualifying shares, up to £100,000.

When advising on SEIS tax relief, it is crucial to recognise that relief can later be withdrawn or curtailed because of actions taken by the investor or by the issuing company (or its group). This may occur irrespective of...

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Web page updated on 27/05/2026

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