Skip to content
Solved

RDRM34300 | Remittance Basis: Exemptions: Business Investment Relief: Contents

From HM Revenue & Customs · Remittance Basis and Domicile Manual

Contents30 entries

  1. RDRM34310Remittance Basis: Exemptions: Business Investment Relief: An Introduction
  2. RDRM34320Remittance Basis: Exemptions: Business Investment Relief: Relevant Events
  3. RDRM34330Remittance Basis: Exemptions: Business Investment Relief: Qualifying investments - overview
  4. RDRM34340Remittance Basis: Exemptions: Business Investment Relief: Qualifying investments - condition A overview (s809VD ITA2007)
  5. RDRM34345Remittance Basis: Exemptions: Business investment relief: Condition A - Eligible Trading Company (s809VD(2) ITA2007)
  6. RDRM34350Remittance Basis: Exemptions: Business investment relief: Condition A - eligible stakeholder company (s809VD(3) ITA2007)
  7. RDRM34355Remittance Basis: Exemptions: Business investment relief: Condition A - eligible holding company (s809VD(5) ITA2007)
  8. RDRM34358Remittance basis: Exemptions: Business investment relief Condition A: eligible hybrid company
  9. RDRM34360Remittance Basis: Exemptions: Business investment relief: Qualifying investments - condition B (s809VF ITA2007)
  10. RDRM34370Remittance Basis: Exemptions: Business investment relief: Failure to invest within 45 days (s809VB ITA2007)
  11. RDRM34380Remittance Basis: Exemptions: Business investment relief: Claiming business investment relief
  12. RDRM34385Remittance Basis: Exemptions: Business investment relief: Interaction of business investment relief with Enterprise Investment Scheme (EIS) and Seed Enterprise Investment Scheme (SEIS)
  13. RDRM34390Remittance Basis: Exemptions: Business investment relief: Potentially chargeable events - overview
  14. RDRM34400Remittance Basis: Exemptions: Business investment relief: Potentially chargeable events - disposal of all or part of a holding (s809VD ITA2007)
  15. RDRM34410Remittance Basis: Exemptions: Business investment relief: Potentially chargeable events - ceasing to be an eligible company
  16. RDRM34420Remittance Basis: Exemptions: Business investment relief: Potentially chargeable events - the extraction of value rule
  17. RDRM34430Remittance Basis: Exemptions: Business investment relief: Potentially chargeable events - 5 year and 2-year start-up rule
  18. RDRM34440Remittance Basis: Exemptions: Business investment relief: Appropriate mitigation steps
  19. RDRM34450Remittance Basis: Exemptions: Business investment relief: Disposal proceeds
  20. RDRM34460Remittance Basis: Exemptions: Business investment relief: Taking proceeds offshore or investing them
  21. RDRM34470Remittance Basis: Exemptions: Business investment relief: Amount of foreign income or gains remitted
  22. RDRM34480Remittance Basis: Exemptions: Business investment relief: Grace periods
  23. RDRM34490Remittance Basis: Exemptions: Business investment relief: Extension of the grace period
  24. RDRM34500Remittance Basis: Exemptions: Business investment relief: Certificates of tax deposit (CTD)
  25. RDRM34510Remittance Basis: Exemptions: Business investment relief: CTD - amount that can be deposited
  26. RDRM34520Remittance Basis: Exemptions: Business investment relief: Certificate of Tax Deposit (CTD) - conditions
  27. RDRM34530Remittance Basis: Exemptions: Business investment relief: Order of disposals: Multiple qualifying investments
  28. RDRM34535Remittance Basis: Exemptions: Business investment relief: Order of disposals: Qualifying and non-qualifying investments
  29. RDRM34540Remittance Basis: Exemptions: Business investment relief: Mixed funds
  30. RDRM34550Remittance Basis: Exemptions: Business investment relief: Record keeping