Steve Livingston

Enterprise Management Incentives

EMI Scheme Disqualifying Events: What Triggers Them and What You Need to Do

An EMI disqualifying event removes your employees' income tax exemption. Learn what triggers them, the 90-day exercise window, and what to do next.

R&D Tax Credits

How to Appeal an HMRC R&D Tax Credit Decision

If HMRC has rejected or reduced your R&D tax credit claim, you have formal appeal rights. Learn how to request a review, use ADR and go to tribunal.

Enterprise Management Incentives

EMI Scheme Eligibility: What the April 2026 Changes Mean for Your Company

From 6 April 2026, the EMI gross assets limit rises to £120m and headcount cap to 500 FTE. Find out if your company now qualifies for EMI options.

Enterprise Management Incentives

EMI Share Valuation: How HMRC Assesses Option Prices and How to Negotiate an Agreed Value

HMRC's SAV team is challenging EMI valuations harder than ever. Find out what they check, how discounts work and how to get an agreed value accepted.

Enterprise Management Incentives

EMI Advance Assurance: What HMRC Checks and How to Get Your Application Right

Applying for EMI advance assurance? Learn what HMRC needs, how long it takes, common reasons for refusal, and how to strengthen your application.

R&D Tax Credits

R&D Tax Credit Additional Information Form: What HMRC Expects and How to Get It Right

The R&D additional information form is mandatory for UK R&D claims since August 2023. Learn what HMRC needs, common errors, and how to avoid an enquiry.

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.

SEIS / EIS

EIS Financial Health Requirement: Losses, Funding and HMRC Review

Check EIS financial health at the share issue: accumulated losses, capital, evidence, SEIS rules and the consequences of an HMRC challenge.

R&D Tax Credits

Software Development R&D Claims: What Qualifies and What Doesn't

Software development R&D tax credit claims are among the most scrutinised in the UK. Learn what genuinely qualifies and what HMRC will challenge.

R&D Tax Credits

Common Mistakes in R&D Tax Credit Claims That Lead to HMRC Enquiries

Find out which R&D tax credit claim mistakes most commonly trigger HMRC enquiries and what steps you can take to reduce your risk before submission.

SEIS / EIS

SEIS Connected Persons Rules: Employees, Directors and the 30% Test

SEIS investor eligibility explained: employee and director rules, associates, historic substantial interests, subscriber shares and why dilution may not help.

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.