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  • RE: Can SEIS losses be carried back?

    Thank you for this. Please advise: 1) Which year can I claim the relief. 2) Whether the relief can be offset against CGT.
  • Can SEIS losses be carried back?

    I invested in a SEIS-qualifying company in the tax year 2018-19, for which I've previously claimed investment relief. This company went bankrupt in December 2022. I am wondering: 1) Can I carry back the loss (i.e. to the tax year 2021-22) to claim relief against income tax? 2) Can I carry back the loss partially? 3) Can I claim loss relief of any unused losses against income tax in 2022-23 4) Following on from question 3, if any losses are still unclaimed, can I offset them against CGT in future years?