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.
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.
EMI share valuation explained: what HMRC's Shares and Assets Valuation team checks, why valuations get challenged and how to get agreement first 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.
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.
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 look like a simple income-splitting tool. Here is why HMRC challenges them, when Arctic Systems protects you, and what to use instead.
When your company is sold, EMI option holders face key decisions on timing, BADR eligibility and ERS filing. Steve Livingston FCA explains the framework.
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.
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.
