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SEIS


Five (S)EIS pitfalls for the unwary premium
Card image Philip Hare
Administrative errors can jeopardise SEIS and EIS relief, even when advance assurance has been received from HMRC, as Philip Hare (Philip Hare & Associates) explains.
27 August 2025
Other cases that caught our eye: 5 December 2025 premium
SEISS: In D Cotton v HMRC [2025] UKFTT 1398 (TC) (20 November), the taxpayer was a pipe fitter working onboard ship. He had claimed relief under the self-employed income support scheme, but on enquiry HMRC sought repayment of the amounts paid on the...
3 December 2025
Other cases that caught our eye: 19 July 2024 premium
Collagen drink not food for VAT purposes: There have seen many cases over the years about the boundaries between cakes and biscuits for VAT purposes but the dispute in Bottled Science Ltd v HMRC [2024] UKFTT 592 (TC) (4 July) was over a more...
17 July 2024
Other cases that caught our eye: 12 April 2024 premium
SEIS relief claim rejected: Coconut Animated Island Ltd v HMRC [2024] UKUT 75 (TCC) (25 March 2024) is the UT’s decision in the taxpayer’s appeal against the FTT’s decision to uphold HMRC’s refusal to grant relief under the SEIS regime to investors...
9 April 2024
Other cases that caught our eye: 8 December 2023 premium
SEIS: It is well known that the requirements of the various tax-advantaged venture capital schemes are both strict and strictly enforced. In Legend of Golden Temple Ltd and others v HMRC [2023] UKFTT 988 (TC) (23 November 2023), the companies did not...
5 December 2023
How to handle venture capital tax reliefs premium
Card image Mark Ward
Mark Ward (BDO) explains the qualifying conditions, benefits for investors and practical points when claiming relief.
3 December 2020
Sunak’s winter economic plan premium
Card image Tim Stovold
Card image Andrew Constable
Tim Stovold and Andrew Constable (Moore Kingston Smith) outline the chancellor’s latest plans for dealing with the immediate economic fallout from the coronavirus crisis.
29 September 2020
Taxing excess Covid-19 support payments starpremium
Card image Helen Adams
Card image Richard Morley
Helen Adams and Richard Morley (BDO) explore how HMRC is able to recover excessive Covid-19 support payments. 
25 August 2020
Five proposed structural changes to the UK tax system starpremium
Card image Sarah Gabbai
Sarah Gabbai (McDermott Will & Emery) proposes five reforms that aim to increase revenues and simplify the UK tax system.
22 July 2020
Lifecycle of a business: financing and growth premium
Card image Neal Todd
Card image Anthony Reeves
Neal Todd and Anthony Reeves (Fladgate) consider some of the funding methods open to a business trading as a limited company.
14 November 2019
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