www.gov.uk/guidance/venture-capital-schemes-apply-for-the-enterprise-investment-scheme
www.plummer-parsons.co.uk/taxation-services/personal-tax/personal-tax-planning/enterprise-investment-scheme-eis
www.kingsleynapley.co.uk/insights/blogs/corporate-and-commercial-law-blog/lifecycle-of-a-tech-startup-series-tax-reliefs#page=1
blog.burges-salmon.com/post/102hh8m/eis-beware-the-preference
www.osborneclarke.com/insights/vc-focus-why-vcs-and-companies-use-convertible-loan-notes-and-bridging-rounds-uk
Enterprise Investment Scheme checklist (penningtonslaw.com)
See also:
www.cms-lawnow.com/ealerts/2021/03/challenging-hmrc-u-turns-lessons-from-a-recent-eis-decision?cc_lang=en
www.rpc.co.uk/perspectives/tax-take/hmrc-made-to-cry-a-river-over-seis-defeat/#page=1
Update:
Latest Trends in EIS and SEIS Investments: The Clock is Ticking – Weil Tax BLOG
perspectives.taylorwessing.com/post/102jicc/ten-year-extension-to-eis-and-vct-announced#page=1