SEIS / EIS
SEIS Loss Relief: How It Works and How to Claim
How SEIS loss relief is calculated, when a negligible-value claim may help, claim deadlines and worked examples after income tax relief.
SEIS / EIS
SEIS / EIS
SEIS Capital Gains Tax Relief: Reinvestment and Disposal
Understand SEIS reinvestment relief, the disposal exemption, carry-back timing and how these differ from EIS capital gains deferral.
SEIS / EIS
SEIS and EIS for Software and SaaS Companies: A Practical UK Guide
SEIS and EIS for software and SaaS companies: IP ownership, licence income, risk to capital, knowledge-intensive status and funding applications.
SEIS / EIS
SEIS and EIS for Loss-Making Biotech: A UK Funding Guide
How pre-revenue and loss-making biotech companies can use SEIS and EIS: R&D activity, KIC status, sequencing, financial health and investor losses.
Enterprise Management Incentives
Can a Company Use SEIS, EIS and EMI at the Same Time?
How SEIS, EIS and EMI work together: share rights, optional HMRC valuation agreement, founder interests, funding sequence and employee buybacks.
SEIS / EIS
Why SEIS and EIS Advance Assurance Gets Rejected (and How to Fix the Application)
HMRC's VCR Team refused your SEIS or EIS advance assurance? Learn why advance assurance gets rejected and how to fix the issue before reapplying.
SEIS / EIS
SEIS and EIS Director Investment: Paid Directors and Connected Persons
Can a director claim SEIS or EIS? Check paid and unpaid directors, the business-angel exception, historic holdings, associates and follow-on investment.
SEIS / EIS
SEIS and EIS Risk-to-Capital Condition: What HMRC Looks For
Understand the SEIS and EIS risk-to-capital condition: long-term growth, commercial loss, recurring revenue, assets, outsourcing and application evidence.
SEIS / EIS
Can a US Company Raise EIS Investment Through a UK Subsidiary?
Can a US parent or its UK subsidiary raise EIS? Check issuer independence, UK permanent establishment, group history and restructuring options.
SEIS / EIS
Multi-Round SEIS and EIS Funding: Sequencing, Limits and Follow-On Investment
Plan multiple SEIS and EIS rounds: different-day share issues, current limits, follow-on funding, age rules, use of money and compliance statements.
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.
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.