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Contents

Official guidance
Capital Gains Manual

CG56800C · Shares and securities: particular types of company/organisation

  • CG56800P · Building societies
  • CG56900P · Business Expansion Scheme
  • CG57100P · Close companies: special rules for shares
  • CG57200P · Charge on members of non-resident companies
  • CG57450 · Venture Capital Trusts
  • CG57600 · PEPs and ISAs schemes: general
  • CG57680P · Unit trusts
  1. Shares and securities: particular types of company/organisation: contents
  2. Venture Capital Trusts

CG57450 | Venture Capital Trusts

From HM Revenue & Customs · Capital Gains Manual

For information on the capital gains aspects of Venture Capital Trusts please refer to the Venture Capital Manual:

VCM52000- 52140 VCT investor CG disposal relief (CGT exemption)

VCM53000-53330 VCT investor CG deferral relief

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