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VCM12000 | EIS: income tax relief: general requirements: contents

From HM Revenue & Customs · Venture Capital Schemes Manual

Contents15 entries

  1. VCM12010EIS: income tax relief: general requirements: overview
  2. VCM12020EIS: income tax relief: general requirements: shares requirement
  3. VCM12025EIS: income tax relief: general requirements: advance subscription agreements
  4. VCM12030EIS: income tax relief: general requirements: maximum amount raised annually through risk finance investments: contents
  5. VCM12031 EIS: income tax relief: general requirements: maximum amount raised through risk finance investments: overview
  6. VCM12032EIS: income tax relief: general requirements: amount raised through risk finance investments requirement: maximum amount raised annually
  7. VCM12033EIS: income tax relief: general requirements: amount raised through risk finance investments requirement: maximum amount raised in the company’s lifetime
  8. VCM12040EIS: general requirements: spending of SEIS money
  9. VCM12050EIS: income tax relief: general requirements: purpose of the issue requirement
  10. VCM12060EIS: income tax relief: general requirements: use of the money raised requirement
  11. VCM12070EIS: income tax relief: general requirements: minimum period requirement
  12. VCM12080EIS: income tax relief: general requirements: no pre-arranged exits requirement
  13. VCM12090EIS: income tax relief: general requirements: no tax avoidance requirement
  14. VCM12100EIS: income tax relief: general requirements: no disqualifying arrangements requirement
  15. VCM12110EIS: income tax relief: general requirements: meaning of ‘qualifying business activity’