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Official guidance
Venture Capital Schemes Manual

VCM13000 · EIS: income tax relief: the issuing company

  • VCM13010 · Issuing company requirements: overview
  • VCM13020 · UK permanent establishment requirement
  • VCM13030 · Meaning of ‘permanent establishment’
  • VCM13040 · Financial health requirement
  • VCM13050 · Trading requirement
  • VCM13060 · Meaning of ‘qualifying trade’
  • VCM13070 · Ceasing to meet trading requirement because of administration or receivership
  • VCM13080 · Issuing company to carry on the qualifying business activity requirement
  • VCM13090 · Unquoted status requirement
  • VCM13100 · Control and independence requirement
  • VCM13110 · Gross assets requirement
  • VCM13120 · Number of employees requirement
  • VCM13130 · Qualifying subsidiaries requirement
  • VCM13140 · Property managing subsidiaries requirement
  • VCM13150 · Revenue & Customs Brief 77/09
  1. Enterprise Investment Scheme: income tax relief: contents
  2. EIS: income tax relief: the issuing company: contents

VCM13000 | EIS: income tax relief: the issuing company: contents

From HM Revenue & Customs · Venture Capital Schemes Manual

Contents15 entries

  1. VCM13010EIS: income tax relief: the issuing company: issuing company requirements: overview
  2. VCM13020EIS: income tax relief: the issuing company: UK permanent establishment requirement
  3. VCM13030EIS: income tax relief: the issuing company: meaning of ‘permanent establishment’
  4. VCM13040EIS: income tax relief: the issuing company: financial health requirement
  5. VCM13050EIS: income tax relief: the issuing company: trading requirement
  6. VCM13060EIS: income tax relief: the issuing company: meaning of ‘qualifying trade’
  7. VCM13070EIS: income tax relief: the issuing company: ceasing to meet trading requirement because of administration or receivership
  8. VCM13080EIS: income tax relief: the issuing company: issuing company to carry on the qualifying business activity requirement
  9. VCM13090EIS: income tax relief: the issuing company: unquoted status requirement
  10. VCM13100EIS: income tax relief: the issuing company: control and independence requirement
  11. VCM13110EIS: income tax relief: the issuing company: gross assets requirement
  12. VCM13120EIS: income tax relief: the issuing company: number of employees requirement
  13. VCM13130EIS: income tax relief: the issuing company: qualifying subsidiaries requirement
  14. VCM13140EIS: income tax relief: the issuing company: property managing subsidiaries requirement
  15. VCM13150EIS: income tax relief: the issuing company: Revenue & Customs Brief 77/09
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