When Innovation Tax Gets Complicated
HMRC challenges your R&D claim. An S-EIS structure doesn't fit the template. A Patent Box computation is under scrutiny. An investor's tax relief is at risk.
That's when professionals call me.What I do
I handle the innovation tax cases that other advisors can't - or won't.
HMRC Enquiry Defence: I've defended R&D claims worth hundreds of thousands of pounds, including cases where HMRC alleged fraud. Both accepted without amendment. I've taken cases to the point of tribunal and had them resolved in the client's favour.
Complex SEIS/EIS Structuring: Connected persons complications, financial health failures, rejected advance assurance applications, multi-round funding transitions. The structures that don't fit HMRC's template.
Patent Box: Multi-stream income allocation, group IP ownership, transfer pricing, and HMRC challenges to existing computations.
R&D Disputes: When a claim is rejected or reduced and the original advisor doesn't know what to do next.
Who Calls Me
Accountants whose client has received an HMRC compliance check letter and needs specialist defence.
Lawyers advising on transactions with innovation tax relief implications.
Corporate finance advisors structuring deals with SEIS/EIS components that aren't straightforward.
Investors whose tax relief is at risk because of a structural problem.
Business owners who need specialist support their current advisor can't provide.
Who I Am
I'm Steve Livingston. Fellow of the ICAEW, LLB, trained at KPMG, former partner at Crowe. I've spent 25 years working exclusively in innovation tax - R&D credits, Patent Box, SEIS/EIS and EMI schemes.
I've defended over £2m in R&D claims against HMRC challenge. I've unpicked SEIS structures that most said couldn't work. I work with clients and their advisors across the UK.
I don't do routine compliance. I don't prepare standard claims. I solve the problems that land on your desk when something goes wrong - or when the structure is too complex for the usual approach.
For Professionals
If you're an accountant, lawyer, or corporate finance advisor, I work alongside you - not instead of you. Your client stays your client. I handle the specialist issue and step away when it's resolved.
I also offer CPD sessions for professional teams and second opinion reviews on complex claims before submission.
Discuss a Case
If you've got a complex innovation tax issue - whether you're a professional advisor or a business owner - I'd welcome a conversation about whether I can help.
Book a diagnostic call with Steve Livingston:
