HMRC have “corrected the Compliance Statement SEIS1” in the Venture Capital Schemes Manual at VCM 35000.
Various links to that page have also been corrected.
See also the HMRC guidance on Apply to use the Seed Enterprise Investment Scheme to raise money for your company, which has been updated.
Related content from Claritax Books
Enterprise Investment Scheme, by Andrew Rainford, offers a clear explanation of the four types of venture capital relief: EIS, Seed EIS, venture capital trusts, and social investment tax relief.
In each case, the author looks at the range of tax incentives offered by the legislation, including (as appropriate) income tax reliefs, CGT exemptions, CGT deferrals, and relief for losses incurred. The conditions for relief are examined in detail and are illustrated with examples.