VCM13000 | EIS: income tax relief: the issuing company: contents
From HM Revenue & Customs · Venture Capital Schemes Manual
Contents15 entries
- VCM13010EIS: income tax relief: the issuing company: issuing company requirements: overview
- VCM13020EIS: income tax relief: the issuing company: UK permanent establishment requirement
- VCM13030EIS: income tax relief: the issuing company: meaning of ‘permanent establishment’
- VCM13040EIS: income tax relief: the issuing company: financial health requirement
- VCM13050EIS: income tax relief: the issuing company: trading requirement
- VCM13060EIS: income tax relief: the issuing company: meaning of ‘qualifying trade’
- VCM13070EIS: income tax relief: the issuing company: ceasing to meet trading requirement because of administration or receivership
- VCM13080EIS: income tax relief: the issuing company: issuing company to carry on the qualifying business activity requirement
- VCM13090EIS: income tax relief: the issuing company: unquoted status requirement
- VCM13100EIS: income tax relief: the issuing company: control and independence requirement
- VCM13110EIS: income tax relief: the issuing company: gross assets requirement
- VCM13120EIS: income tax relief: the issuing company: number of employees requirement
- VCM13130EIS: income tax relief: the issuing company: qualifying subsidiaries requirement
- VCM13140EIS: income tax relief: the issuing company: property managing subsidiaries requirement
- VCM13150EIS: income tax relief: the issuing company: Revenue & Customs Brief 77/09