How SEIS and EIS apply to UK software and SaaS companies. Trade tests, risk to capital, IP traps and KIC status. Steve Livingston FCA, IP Tax Solutions.
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.
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.
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 director connected persons rules decide whether a founder can subscribe and keep relief. See how to structure a director's investment correctly.
The risk to capital condition is the gate every SEIS and EIS investment must pass. We explain the two HMRC limbs, common traps, and how to evidence them.
A US parent company cannot raise EIS through a UK subsidiary. The UK PE and independence tests block it. See the structures that actually work instead.
The rules governing SEIS and EIS in multi-round structures are complex. Learn how to sequence raises, avoid common pitfalls and protect investor relief.
EIS financial health requirement: if your balance sheet shows the company was in difficulty when shares were issued, investors lose 30% income tax relief.
