SEIS / EIS
SEIS and EIS for Software and SaaS Companies: A Practical UK Guide
How SEIS and EIS apply to UK software and SaaS companies. Trade tests, risk to capital, IP traps and KIC status. Steve Livingston FCA, IP Tax Solutions.
SEIS / EIS
SEIS and EIS for Loss-Making Biotech: A UK Funding Guide
How SEIS and EIS apply to UK loss-making biotech. Trade test, R&D as qualifying activity, KIC status, April 2026 EIS uplift and loss relief on failure.
Enterprise Management Incentives
Can a Company Use SEIS, EIS and EMI at the Same Time?
A company can use SEIS, EIS and EMI together. Learn how to sequence the EMI grant around your funding round to protect investor relief and option value.
SEIS / EIS
Why SEIS and EIS Advance Assurance Gets Rejected (and How to Fix the Application)
HMRC's VCR Team refused your SEIS or EIS advance assurance? Learn why advance assurance gets rejected and how to fix the issue before reapplying.
SEIS / EIS
SEIS Director Investment: Connected Persons, the Business Angel Rule, and How to Structure It Without Losing Relief
SEIS director connected persons rules decide whether a founder can subscribe and keep relief. See how to structure a director's investment correctly.
SEIS / EIS
SEIS and EIS Risk to Capital Condition: What HMRC Actually Looks For
The risk to capital condition is the gate every SEIS and EIS investment must pass. We explain the two HMRC limbs, common traps, and how to evidence them.
SEIS / EIS
Can a US Company Raise EIS Investment Through a UK Subsidiary?
A US parent company cannot raise EIS through a UK subsidiary. The UK PE and independence tests block it. See the structures that actually work instead.
SEIS / EIS
Multi-Round SEIS and EIS Funding: How to Structure It Right
The rules governing SEIS and EIS in multi-round structures are complex. Learn how to sequence raises, avoid common pitfalls and protect investor relief.
SEIS / EIS
EIS Financial Health Requirement: When Your Balance Sheet Kills Investors' Tax Relief
EIS financial health requirement: if your balance sheet shows the company was in difficulty when shares were issued, investors lose 30% income tax relief.
SEIS / EIS
The SEIS Connected Persons Rules: The Trap Most Advisors Miss
The SEIS connected persons rules catch investors by surprise. How the 30% associated stake test and employee restrictions can disqualify a valid claim.
R&D Tax Credits
When Should an Accountant Refer Complex Innovation Tax Work to a Specialist?
How accountants know when to bring in an innovation tax specialist. Red flags, referral criteria, and what defence work requires expert help.
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.