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.
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.
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
EMI Share Valuations: Getting HMRC Agreement Without Surprises
EMI share valuation explained: what HMRC's Shares and Assets Valuation team checks, why valuations get challenged and how to get agreement first time.
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.
Founder Equity Tax
Transferring Shares to Your Children: CGT Holdover, ERS and BADR
Transferring shares to your children triggers CGT at market value. How s.165 holdover relief, the ERS family exception and BADR apply to a family gift.
Enterprise Management Incentives
EMI vs Unapproved Options: Which Is Right for Your Company?
EMI options and unapproved share options both incentivise key people. Understand the tax treatment, when each is right, and where each breaks down.
Alphabet Shares: Benefits, Risks, and Why HMRC Challenges Them
Alphabet shares look like a simple income-splitting tool. Here is why HMRC challenges them, when Arctic Systems protects you, and what to use instead.
Enterprise Management Incentives
EMI Options on a Trade Sale: What Survives, What Disqualifies, and What You Must File
When your company is sold, EMI option holders face key decisions on timing, BADR eligibility and ERS filing. Steve Livingston FCA explains the framework.
Enterprise Management Incentives
Exit-Only EMI vs Time-Based Exercise: The Strategic Choice Founders Get Wrong
Should your EMI scheme be exit-only or time-based? Steve Livingston LLB FCA explains the strategic choice, BADR implications and the disqualifying event trap.
Enterprise Management Incentives
EMI Notification Deadline Under FA 2024: The 6 July Rule and the End of the 92-Day Window
For EMI options granted on or after 6 April 2024, the notification deadline is 6 July following the tax year end. Here is what changed and how to comply.
Enterprise Management Incentives
EMI Scheme Eligibility From 6 April 2026: Does Your Company Now Qualify?
New 500-employee and £120m gross asset limits took effect on 6 April 2026. Find out whether your company now qualifies for EMI options and what to do next.
R&D Tax Credits
How to Prepare for an HMRC Meeting About Your R&D Claim
HMRC has requested a meeting about your R&D claim. Learn what to expect, what to bring, and how to avoid the mistakes that cost companies their credits.