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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.8 Seed enterprise investment scheme /Attribution and withdrawal or reduction of SEIS income tax relief / E3.856 Relief subsequently found not to have been due

E3.856 Relief subsequently found not to have been due

Personal and employment tax

SEIS relief obtained by the investor which is subsequently found not to have been due must be withdrawn¹.

However, SEIS relief is not withdrawn on the grounds that the purpose of the issue and use of money

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D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

C1.106A Annual exempt amount

B2.413 Car hire

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

B5.820 Charity's profits of trade—general liability to income tax

C2.902 Wasting assets—wasting of allowable expenditure

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B3.306 Meaning of plant and machinery

C3.1706 PPR relief where there is job-related accommodation