Nil Desperandum
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RE: SEIS Income Tax relief for company liquidation
In which tax years can I claim SEIS loss relief against income? For most reliefs it is the year it occurs or the prior year. But for this relief I've read "This is different from other SEIS tax reliefs. You can claim loss relief either in the tax year when you realise the loss or the next tax year." from https://help.seedlegals.com/en/5327313-how-does-seis-affect-capital-gains-tax-and-when-can-i-claim-loss-relief But I can't find that info on HMRC - can anyone please clarify and point to a definitive answer please?