Skip to content
Solved

VCM23000 | EIS: deferral relief: shares issued on or after 6 April 1998: contents

From HM Revenue & Customs · Venture Capital Schemes Manual

Contents54 entries

  1. VCM23010EIS: deferral relief: shares issued on or after 6 April 1998: introduction and qualifying gains
  2. VCM23020EIS: deferral relief: shares issued on or after 6 April 1998: qualifying investments
  3. VCM23030EIS: deferral relief: shares issued on or after 6 April 1998: qualifying time
  4. VCM23040EIS: deferral relief: shares issued on or after 6 April 1998: qualifying investors
  5. VCM23050EIS: deferral relief: shares issued on or after 6 April 1998: qualifying company
  6. VCM23060EIS: deferral relief: shares issued on or after 6 April 1998: eligible shares
  7. VCM23070EIS: deferral relief: shares issued on or after 6 April 1998: meaning of termination date
  8. VCM23080EIS: deferral relief: shares issued on or after 6 April 1998: how deferral relief is allowed
  9. VCM23090EIS: deferral relief: shares issued on or after 6 April 1998: time limit for claim
  10. VCM23100EIS: deferral relief: shares issued on or after 6 April 1998: postponement application
  11. VCM23110EIS: deferral relief: shares issued on or after 6 April 1998: when is the deferred gain brought back into charge?
  12. VCM23120EIS: deferral relief: shares issued on or after 6 April 1998: when is the deferred gain brought back into charge: shareholder becomes non-resident
  13. VCM23130EIS: deferral relief: shares issued on or after 6 April 1998: when is the deferred gain brought back into charge: death
  14. VCM23140EIS: deferral relief: shares issued on or after 6 April 1998: when is deferred gain brought back into charge: tranche size exceeded
  15. VCM23150EIS: deferral relief: shares issued on or after 6 April 1998: how much of the deferred gain becomes assessable?
  16. VCM23160EIS: deferral relief: shares issued on or after 6 April 1998: identification of disposals
  17. VCM23170EIS: deferral relief: shares issued on or after 6 April 1998: identification of disposals: examples
  18. VCM23180EIS: deferral relief: shares issued on or after 6 April 1998: losses
  19. VCM23190EIS: deferral relief: shares issued on or after 6 April 1998: who is assessable?
  20. VCM23200EIS: deferral relief: shares issued on or after 6 April 1998: claims procedure
  21. VCM23210EIS: deferral relief: shares issued on or after 6 April 1998: individual clearance request
  22. VCM23220EIS: deferral relief: shares issued on or after 6 April 1998: share reorganisation
  23. VCM23230EIS: deferral relief: shares issued on or after 6 April 1998: share exchanges
  24. VCM23240EIS: deferral relief: shares issued on or after 6 April 1998: meaning of corresponding description
  25. VCM23250EIS: deferral relief: shares issued on or after 6 April 1998: share exchanges: example
  26. VCM23260EIS: deferral relief: shares issued on or after 6 April 1998: reinvestment in the same company
  27. VCM23270EIS: deferral relief: shares issued on or after 6 April 1998: pre-arranged exits
  28. VCM23280VCM: EIS: deferral relief: shares issued on or after 6 April 1998: put and call options
  29. VCM23290EIS: deferral relief: shares issued on or after 6 April 1998: meaning of relevant period
  30. VCM23300EIS: deferral relief: shares issued on or after 6 April 1998: value received by investor
  31. VCM23310EIS: deferral relief: shares issued on or after 6 April 1998: length of period
  32. VCM23320EIS: deferral relief: shares issued on or after 6 April 1998: meaning of receiving value and amount of value received
  33. VCM23330EIS: deferral relief: shares issued on or after 6 April 1998: meaning of ordinary trade debt
  34. VCM23340EIS: deferral relief: shares issued on or after 6 April 1998: meaning of qualifying payment
  35. VCM23350EIS: deferral relief: shares issued on or after 6 April 1998: qualifying benefits
  36. VCM23360EIS: deferral relief: shares issued on or after 6 April 1998: indirect receipt by investor
  37. VCM23370EIS: deferral relief: shares issued on or after 6 April 1998: meaning of associate
  38. VCM23380EIS: deferral relief: shares issued on or after 6 April 1998: receipts of insignificant value
  39. VCM23390EIS: deferral relief: shares issued on or after 6 April 1998: receipts of insignificant value: examples
  40. VCM23400EIS: deferral relief: shares issued on or after 6 April 1998: replacement value: receipt of
  41. VCM23410EIS: deferral relief: shares issued on or after 6 April 1998: replacement value: meaning of qualifying receipt
  42. VCM23420EIS: deferral relief: shares issued on or after 6 April 1998: replacement value: amount of
  43. VCM23430EIS: deferral relief: shares issued on or after 6 April 1998: replacement value: indirect receipt of
  44. VCM23440EIS: deferral relief: shares issued on or after 6 April 1998: value received by another person
  45. VCM23450EIS: deferral relief: shares issued on or after 6 April 1998: return of value to be disregarded
  46. VCM23460EIS: deferral relief: shares issued on or after 6 April 1998: value received by another person: insignificant amounts
  47. VCM23470EIS: deferral relief: shares issued on or after 6 April 1998: investment-linked loans
  48. VCM23480EIS: deferral relief: shares issued on or after 6 April 1998: information requirements
  49. VCM23490EIS: deferral relief: shares issued on or after 6 April 1998: Inspector's power to require information
  50. VCM23500EIS: deferral relief: shares issued on or after 6 April 1998: procedure where relief is no longer due
  51. VCM23510EIS: deferral relief: shares issued on or after 6 April 1998: trustees
  52. VCM23520EIS: deferral relief: shares issued on or after 6 April 1998: trustees: basis of restriction
  53. VCM23530EIS: deferral relief: shares issued on or after 6 April 1998: trustees: examples
  54. VCM23540EIS: deferral relief: shares issued on or after 6 April 1998: trustees: anti-avoidance