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VCM22000 | EIS: deferral relief: shares issued before 6 April 1998: contents

From HM Revenue & Customs · Venture Capital Schemes Manual

Contents21 entries

  1. VCM22010EIS: deferral relief: shares issued before 6 April 1998: introduction
  2. VCM22020EIS: deferral relief: shares issued before 6 April 1998: what gains qualify?
  3. VCM22030EIS: deferral relief: shares issued before 6 April 1998: what investments qualify?
  4. VCM22040EIS: deferral relief: shares issued before 6 April 1998: relevant time limits for making the investment
  5. VCM22050EIS: deferral relief: shares issued before 6 April 1998: which individuals qualify?
  6. VCM22060EIS: deferral relief: shares issued before 6 April 1998: how is relief given?
  7. VCM22070EIS: deferral relief: shares issued before 6 April 1998: when is the deferred gain brought back into charge?
  8. VCM22080EIS: deferral relief: shares issued before 6 April 1998: when is the deferred gain brought back into charge: shareholder becomes non-resident
  9. VCM22090EIS: deferral relief: shares issued before 6 April 1998: when is the deferred gain brought back into charge: death
  10. VCM22100EIS: deferral relief: shares issued before 6 April 1998: how much of the deferred gain becomes assessable?
  11. VCM22110EIS: deferral relief: shares issued before 6 April 1998: taper relief on gain brought back into charge
  12. VCM22120EIS: deferral relief: shares issued before 6 April 1998: disposals
  13. VCM22130EIS: deferral relief: shares issued before 6 April 1998: same day acquisitions: disposals before 6 April 1998
  14. VCM22140EIS: deferral relief: shares issued before 6 April 1998: same day acquisitions: disposals before 6 April 1998: examples
  15. VCM22150EIS: deferral relief: shares issued before 6 April 1998: share reorganisation
  16. VCM22160EIS: deferral relief: shares issued before 6 April 1998: share exchanges
  17. VCM22170EIS: deferral relief: shares issued before 6 April 1998: who is assessable?
  18. VCM22180EIS: deferral relief: shares issued before 6 April 1998: procedure for claims
  19. VCM22190EIS: deferral relief: shares issued before 6 April 1998: procedure for claims: time limits
  20. VCM22200EIS: deferral relief: shares issued before 6 April 1998: procedure for claims: postponement application
  21. VCM22210EIS: deferral relief: shares issued before 6 April 1998: procedure for claims: report to KAI Analysis