Specific situation is that Company A has been trading for 8 months. The balance sheet currently has intangible assets (website/system development), loan, and a small bank balance. The company is now seeking investment, however the SEIS qualification will be more involved as Company A has been registered for 8 years, and although dormant for the full 8 years, the owner wants to change the company name to better align with the new trade. Cleaner to transfer the trade/assets to Company B. Question is will this give rise to a chargeable gain or can the transfers be at no gain/no loss. Both companies will have idential ownership.
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I would also get expert advice on the eligibility for SEIS. The time limit for applying for SEIS follows the trade, not the entity. So if the trade is older than 2 years, even if it was trading via a different entity, it may fall outside of eligibility.