Sapphire Capital Partners says UK Budget preserves SEIS, EIS tax reliefs for early-stage investors

• Britain's Budget 2026 left core early-stage investment incentives unchanged, preserving EIS income tax relief at 30% and SEIS relief at 50%.
• Proposed Founders' Relief would tax qualifying share disposals at 10% on lifetime gains up to £10 million from April 6, 2027.
• Eligibility for significant early investors remains subject to consultation, leaving potential benefits for typical EIS fund investors uncertain.
• Business Asset Disposal Relief's lifetime limit falls from £1 million to £500,000 from April 6, 2027; its 18% rate remains unchanged.
• An extra £20.4 billion for the National Wealth Fund and British Business Bank could support follow-on financing for early-stage companies.

Disclaimer: This news brief was created by Public Technologies (PUBT) using generative artificial intelligence. While PUBT strives to provide accurate and timely information, this AI-generated content is for informational purposes only and should not be interpreted as financial, investment, or legal advice. Sapphire Capital Partners LLP published the original content used to generate this news brief on October 28, 2026, and is solely responsible for the information contained therein.