Learning objectives

By the end of this course delegates will be able to:

  • List and explain the criteria that govern whether a company and its proposed share issue qualifies for the EIS and/or SEIS reliefs

  • Explain the rules that investors in EIS and/or SEIS qualifying shares must adhere to if they are to receive and maintain the full benefits of the reliefs available

  • Define some of the key risks associated with EIS and SEIS

  • Explain how Income Tax Relief, EIS CGT Deferral Relief, IHT Relief, Tax Free Growth and Loss Relief affect the income gained from EIS investments

  • Explain how Income Tax Relief, SEIS CGT Reinvestment Relief, IHT Relief, Tax Free Growth and Loss Relief affect the income gained from SEIS investments

  • Explain what aspects you would take into consideration when assessing client’s suitability for EIS or SEIS investments and define how you would conduct research and due diligence on providers.

  • Detail the differences between the rules applicable to EIS and those applicable to SEIS

In partnership with

Complete your learning with the full course

“The EISA is delighted to support and endorse Intelligent Partnership’s EIS and SEIS e-learning accreditation as the industry standard for learning and development on SEIS and EIS for regulated financial advisers and other professionals.”

Mark Brownridge, EISA

“A useful course which covered the key areas of EIS investment.”

Andrew Johnston, Holden Partners

“Great base knowledge of EIS to keep in the background of your mind when advising on investments.”

Nicola Sole, Senior Associate, Taylor Vinters

“A very well rounded course. ”

Ivan Teare, Head of specialist tax portfolio service, Rathbones