One of the criticisms levelled against the attractions of the Seed Enterprise Investment Scheme (SEIS) was the paucity of investors who may have realised gains to defer in the requisite time-frame so denying the ability to take advantage of the full fiscal offering.

With the season upon us for tax incentivised investments those cynics may be running for cover. The recent buoyancy in financial markets is likely to have attracted investors to either have realised some gain or to at least consider that option as part of their overall financial management.