Taxation and venture capital tax reliefs

We are experts at corporate and business taxation and advise growth-focused UK businesses on tax reliefs available for attracting investment and incentivising management.

Our transactional practice is complemented by our experienced tax practice with expertise in a wide range of areas and the capability to support our clients at every step from set up to exit.

We advise on all aspects of corporate and business taxation, with an emphasis on M&A, corporate finance and VCT.  We support our technology clients through their VCT funding rounds, from seed funding to series A and beyond.  We advise on venture capital reliefs (SEIS, EIS and VCT) including with regard to qualifying criteria, compliance and deal structures.  We also cover transaction taxes (such as VAT and stamp duty), employment taxes and the tax regime for non-domiciled persons.

Alongside our tax practice, our leading management incentives team advises technology-focussed businesses on share options, including Enterprise Management Incentive (EMI) schemes and other types of employee and executive participation.  We assist our clients with establishing and operating a suitable scheme for attracting and rewarding talent, as well as dealing with existing incentive structures in a transactional context such as a new funding round or exit.

In all cases, we focus on providing advice that is practical and workable, taking into account each client’s individual needs and circumstances.


Skill set

Corporate taxes (M&A and restructurings)

Corporate finance (equity finance including VCT investments and debt finance)

Business taxation

Funds taxation

Venture capital reliefs:

Transaction taxes:

  • VAT
  • Stamp duty (advice, stamp duty submissions and applications for relief)

Management incentives

Tax regime for non-domiciled persons

The arrangements are only available to those businesses that are companies with a permanent establishment in the UK and the reliefs are only available to certain UK taxpayers, subject to a number of conditions being met. Further, the reliefs are subject to change. All persons seeking to rely on any tax relief should always check with their own tax advisor.

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