SEIS / EIS
SEIS Advance Assurance Rejected: What to Do Next
HMRC rejected your SEIS advance assurance application. Specialist guidance on the reasons, your options, and whether the investment can still qualify.
Steve Livingston
Steve Livingston LLB FCA is the Founder of IP Tax Solutions. Having trained at Big 4 firm, KPMG, and progressed to Senior Manager, he was appointed as a Partner at a mid-tier global firm.
Patent Box
Patent Box - What It Is, Who Qualifies and Why Most Claims Are Too Simple
Patent Box reduces tax on innovation profits. Learn who qualifies, how it works, and why many companies overcomplicate it. IPTS expert guide.
R&D Tax Credits
How Long Does an HMRC R&D Enquiry Take? Timeline and What to Expect
HMRC R&D enquiries typically take 6-18 months. Understand the timeline, what happens at each stage, and how to defend your claim.
R&D Tax Credits
Steve Livingston LLB FCA: Innovation Tax Specialist
Steve Livingston FCA — founder of IP Tax Solutions. 25 years' innovation tax expertise. Former KPMG and Crowe partner. Specialist in R&D tax credit defence, HMRC enquiry response, SEIS/EIS structuring, Patent Box, EMI schemes.
R&D Tax Credits
What Happens If HMRC Alleges Fraud in Your R&D Tax Credit Claim?
If HMRC alleges fraud in your R&D claim, act fast. Find out what the allegation means, what HMRC can do, and what a specialist defence looks like.
R&D Tax Credits
What Triggers an HMRC R&D Tax Credit Enquiry?
Find out what triggers an HMRC R&D tax credit enquiry. HMRC has moved away from broad campaign checks toward targeted review of higher-value and more complex claims, with cost methodology and apportionment now the primary focus. Learn how HMRC chooses which claims to examine and why.
R&D Tax Credits
Educational Innovation vs Scientific Advancement: Critical Lessons from M&C Educational Training Services Ltd v HMRC
HMRC wins R&D tax credit tribunal case regarding an e-learning education company that taught scientific principles but that failed to demonstrate an advance in the hard science subject matter or software delivery platform
SEIS / EIS
SEIS compliance enquiry after advance assurance: a case study
What a multi-round SEIS compliance review teaches about evidence, share issue timing, continuing conditions and the limits of advance assurance.
R&D Tax Credits
When to Challenge an HMRC R&D Tax Credit Rejection: A First Tier Tribunal Case Study
How we successfully defended a software company's R&D claim through tribunal proceedings - and what other claimants can learn from the experience
R&D Tax Credits
How Should You Respond to an HMRC R&D Tax Credit Enquiry Letter?
Received an HMRC enquiry letter about your R&D tax credit claim? Do not respond before reading this. Steve Livingston FCA explains exactly what to do first, the biggest mistake companies make, and when you need a specialist to defend your claim
R&D Tax Credits
HMRC R&D Qualification Tool: Complete 2025 Guide | IP Tax Solutions
HMRC's new R&D qualification checker tool explained. Learn how to use it, avoid mistakes, and strengthen your R&D tax credit claims. Expert guidance from experienced tax advisors.
R&D Tax Credits
The R&D Tax Credit Postcode Lottery: Why Your Region Matters More Than You Think
Recent HMRC R&D tax credits statistics reveal a huge divide between claims in London V Wales (and Northern regions)