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In his Budget the Chancellor of the Exchequer has announced a number of changes which will affect SEIS, EIS and VCT schemes.

The saga relating to the application of the employment related securities legislation to university spin-out activities rambles on without satisfactory conclusion.

On November 19, 2018, HM Treasury published a draft version of the Long-term Investment Funds (Amendment) (EU Exit) Regulations 2018.

Founders can often be charismatic micromanagers, so precious about their idea that they stifle innovation, or hire more people who again resemble themselves.

The introduction of PRIIPs has not been plain sailing for investment product providers and even after a lengthy gestation period, there are still a number of uncertainties in how PRIIPs should be applied in terms of scope and also in terms of the content of the Key Information Document.

The Court of Appeal has confirmed for the first time that a joint venture arrangement can give rise to an implied fiduciary duty owed by the director of one joint venture partner to another partner.

Proskauer, a leading international law firm, today releases key data that provides a comprehensive analysis of the European venture capital fundraising market.

Proskauer's latest analysis examines 32 European venture capital funds totaling €8.1 billion raised between Q4 2024 and Q1 2026, revealing emerging trends in recycling provisions, hurdle rates, and borrowing limits.

In a recent piece in this series, our colleagues showed that funds set hurdle rates differently depending on the asset class. Funds also use different approaches for calculating hurdle rates.

Under EIS individuals invest directly in your company, as it can offer significant income tax, inheritance tax and capital gains tax reliefs to passive investors and, in certain cases, to owner-manager shareholders in many trading businesses.

Are you seeking to raise venture capital finance? If you are, then you will be interested in our Venture Capital Starter Pack which we have developed to assist companies in your position. It is available free of charge.

Scotland's technology start-up ecosystem is experiencing remarkable growth, with new business formation outpacing the rest of the UK. However, converting this entrepreneurial momentum into sustainable, scalable success requires founders to prioritize intellectual property protection from day one, as IP assets increasingly determine investment decisions and long-term competitive advantage.

Everyone has heard of the energy transition. Sounds simple. Replace coal and gas-fired electricity generation with wind and solar.

In this scenario, an international private client, let's call him John, a UK resident in his early 70s and a widower, found himself confronted with a substantial Inheritance Tax (IHT) bill.

Tech companies have recently skyrocketed in value, and with plenty of cash looking for a suitable home, start-ups need to know how to land the best investor.

It's been a good decade for venture capital. Globally, more than $1.5 trillion was invested in venture capital deals, worldwide between 2010 and 2019.

Glasgow-based fintech company, Castlight Financial, is targeting international expansion after triumphing at Deloitte's inaugural Disrupt the Enterprise event in Scotland.

A new report by Shoosmiths, in partnership with Beauhurst, shows that the number of venture capital ‘megadeals' in the UK has increased tenfold over the last decade.