From 6 April 2027 the CSOP limit rises from £60,000 to £120,000 and the scheme is renamed EMI 2, giving an employee up to £370,000 of options alongside EMI.

Chancellor John Healey's 28 October 2026 Budget gives founders a 10 per cent Founders Relief and the British Business Bank £5 billion, but leaves VCT relief for investors at 20 per cent.

SEIS raised a record 276 million pounds in 2024-25 while EIS plateaued and VCT relief fell to 20 per cent. This is what is confirmed about the 28 October Budget, and what UK founders can ask before it.

Every week this publication covers another piece of UK market infrastructure edging tokenisation from pilot toward permanence, a sandbox settlement, a feedback statement, a new PISCES admission. Almost none of it touches the part of the UK's startup finance system that most badly needs a liquidity answer: the earliest, smallest, highest risk shareholdings created under the Seed Enterprise Investment Scheme. SEIS is the most generous tax incentive available to any investor

A tax insight from gunnercooke on how tokenising shares interacts with EIS and SEIS relief, and how much of the liquidity story you can safely tell at the point of issue. A tax perspective, not legal advice.

For a few days this week, investors backing Britain's university spinouts were bracing for a levy that would have taxed them on the way out. Rumours spread that the government was considering an exit tax on spinouts that sell to an overseas buyer or list outside the UK, payable on the uplift in valu

Over 230 founders, 17 roundtables, 11 cities, all four nations of the UK. Earlier this year Startup Coalition ran the kind of listening tour that policymakers usually only manage in an election year, sitting down with founders from Belfast to Cardiff and Aberdeen to Leeds to hear, unfiltered, what i

A plain English guide for founders and investors. Part of our intelligence series on equity tokenisation in the UK.

The first Ways and Means crypto tax hearing in years. For UK founders and funds watching the global contest for capital, the signal matters more than the detail.

Picture an angel who backed a Leeds founder's seed round eighteen months ago. The company is growing, a later investor has offered to buy some of the angel's shares, and the angel would like to take a little money off the table. There is a worry in the room. Those shares carry SEIS relief, and SEIS comes with a three year holding rule. Does selling now blow up the tax benefit? For a long time this question got waved away as too complicated, or treated as a genuine unknown