Seed Enterprise Investment Scheme Evaluation (SEIS) – Executive Summary.
HM Revenue and Customs (HMRC) research report number: 738.
Research conducted by Ipsos in 2022.
Disclaimer: The views in this report are the author’s own and do not necessarily reflect those of HMRC.
1. Key findings from the evaluation
The evaluation found that:
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the SEIS provides a mechanism to encourage the distribution of investment funding toward small start-ups, which was favoured by investors for reducing the risk of investments, and by businesses that may otherwise have struggled to attain external funding
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there is evidence that early-stage businesses experienced a funding gap between the amount of finance they sought and raised, and findings suggest that the SEIS goes some way to addressing this market failure
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the SEIS was seen to be appropriately…
