IPTS Notes

IPTS Notes is for founders and owners of scale-ups and established SMEs, and for the accountants, lawyers and investors who advise them.

Each week there is one note on one subject. Most are on SEIS and EIS, R&D tax relief, EMI, Patent Box and exit planning. Others cover the wider tax questions owners face, such as capital gains tax and inheritance tax. Some weeks it is a change in the rules and some weeks a lesson from an HMRC enquiry.

It is written to be read in two minutes. If a note raises a question, reply to the email.