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VCM25000 | EIS: taper relief for serial investments: contents

From HM Revenue & Customs · Venture Capital Schemes Manual

Taper relief does not apply to gains accruing or treated as accruing after 5 April 2008

Contents11 entries

  1. VCM25010EIS: taper relief for serial investments: introduction: Taper relief does not apply to gains accruing or treated as accruing after 5 April 2008
  2. VCM25020EIS: taper relief for serial investments: qualifying gains: Taper relief does not apply to gains accruing or treated as accruing after 5 April 2008
  3. VCM25030EIS: taper relief for serial investments: extended qualifying holding period: Taper relief does not apply to gains accruing or treated as accruing after 5 April 2008
  4. VCM25040EIS: taper relief for serial investments: period when no shares held: Taper relief does not apply to gains accruing or treated as accruing after 5 April 2008
  5. VCM25050EIS: taper relief for serial investments: further deferrals: Taper relief does not apply to gains accruing or treated as accruing after 5 April 2008
  6. VCM25060EIS: taper relief for serial investments: VCT investments: Taper relief does not apply to gains accruing or treated as accruing after 5 April 2008
  7. VCM25070EIS: taper relief for serial investments: chargeable event other than a disposal: Taper relief does not apply to gains accruing or treated as accruing after 5 April 2008
  8. VCM25080EIS: taper relief for serial investments: chargeable event other than a disposal: example: Taper relief does not apply to gains accruing or treated as accruing after 5 April 2008
  9. VCM25090EIS: taper relief for serial investments: business or non-business asset: Taper relief does not apply to gains accruing or treated as accruing after 5 April 2008
  10. VCM25100EIS: taper relief for serial investments: business or non-business asset: example 1: Taper relief does not apply to gains accruing or treated as accruing after 5 April 2008
  11. VCM25110EIS: Taper relief for serial investments: business or non-business asset: example 2: Taper relief does not apply to gains accruing or treated as accruing after 5 April 2008