Skip to content
Solved

VCM15000 | EIS: income tax relief: withdrawal or reduction of EIS relief: contents

From HM Revenue & Customs · Venture Capital Schemes Manual

Contents18 entries

  1. VCM15010EIS: income tax relief: withdrawal or reduction of EIS relief: overview
  2. VCM15015EIS: income tax relief: withdrawal or reduction of EIS relief: disposal of shares
  3. VCM15020EIS: income tax relief: withdrawal or reduction of EIS relief: call and put options
  4. VCM15030EIS: income tax relief: withdrawal or reduction of EIS relief: value received by the investor: overview
  5. VCM15040EIS: withdrawal or reduction of relief: value received by the investor: calculation of reduction of relief
  6. VCM15050EIS: income tax relief: withdrawal or reduction of EIS relief: value received by the investor: receipts of insignificant value
  7. VCM15060EIS: income tax relief: withdrawal or reduction of EIS relief: value received by the investor: when value is received
  8. VCM15070EIS: income tax relief: withdrawal or reduction of EIS relief: value received by the investor: amount of value received
  9. VCM15080EIS: income tax relief: withdrawal or reduction of EIS relief: value received by the investor: receipt of replacement value
  10. VCM15090EIS: income tax relief: withdrawal or reduction of EIS relief: repayments of share capital to other persons
  11. VCM15100EIS: income tax relief: withdrawal or reduction of EIS relief: insignificant repayments ignored
  12. VCM15110EIS: income tax relief: withdrawal or reduction of EIS relief: acquisition of a trade or trading assets
  13. VCM15120EIS: income tax relief: withdrawal or reduction of EIS relief: relief subsequently found not to have been due
  14. VCM15130EIS: income tax relief: withdrawal or reduction of EIS relief: procedure: overview
  15. VCM15140EIS: income tax relief: withdrawal or reduction of EIS relief: procedure: assessments
  16. VCM15150EIS: income tax relief: withdrawal or reduction of EIS relief: procedure: time limits for assessments
  17. VCM15160EIS: income tax relief: withdrawal or reduction of EIS relief: procedure: date from which interest is chargeable
  18. VCM15170EIS: income tax relief: withdrawal or reduction of EIS relief: procedure: HMRC power to require information