EIS financial health requirement: if your balance sheet shows the company was in difficulty when shares were issued, investors lose 30% income tax relief.
The SEIS connected persons rules catch investors by surprise. How the 30% associated stake test and employee restrictions can disqualify a valid claim.
How accountants know when to bring in an innovation tax specialist. Red flags, referral criteria, and what defence work requires expert help.
HMRC rejected your SEIS advance assurance application. Specialist guidance on the reasons, your options, and whether the investment can still qualify.
Steve Livingston FCA — founder of IP Tax Solutions. 25 years' innovation tax expertise. Former KPMG and Crowe partner. Specialist in R&D tax credit defence, HMRC enquiry response, SEIS/EIS structuring, Patent Box, EMI schemes.
A recent case demonstrates why meticulous SEIS documentation matters more than HMRC's initial advance assurance approval
The wait is over and the new SEIS limits announced to have effect from 6 April 2023 have now received Royal Assent and become law - great news for founders and investors!
HMRC has released its latest statistics on the Enterprise Investment Scheme (EIS), Seed Enterprise Investment Scheme (SEIS), and Social Investment Tax Relief (SITR) government tax incentives
