• Limited Partnerships
  • EPUTs
  • REITs

Please note that this is only a condensed summary of the taxation legislation and should not be construed as constituting advice which a potential investor should obtain from his or her own investment or taxation adviser. The value of any tax reliefs will depend on the individual circumstances of investors. 

Sapphire Capital Partners LLP does not give tax advice and recommends that you consult a tax adviser if you are in any doubt about any of the technical aspects of the SEIS legislation.

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The Sapphire Guide to REITs

Find out about other tax reliefs.

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SEIS Reliefs

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EIS Reliefs