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VCM53000 | VCT: investor CG deferral relief: contents

From HM Revenue & Customs · Venture Capital Schemes Manual

Contents24 entries

  1. VCM53010VCT: investor CG deferral relief: introduction
  2. VCM53020VCT: investor CG deferral relief: which gains qualify?
  3. VCM53030VCT: investor CG deferral relief: which investments qualify?
  4. VCM53040VCT: investor CG deferral relief: which individuals qualify?
  5. VCM53070VCT: investor CG deferral relief: interaction with disposal relief
  6. VCM53080VCT: investor CG deferral relief: how was the relief given?
  7. VCM53090VCT: investor CG deferral relief: when is the deferred gain brought back into charge?
  8. VCM53100VCT: investor CG deferral relief: deemed disposals
  9. VCM53110VCT: investor CG deferral relief: share exchanges: where original shares have disposal relief
  10. VCM53120VCT: investor CG deferral relief: share exchanges: where original shares do not have disposal relief
  11. VCM53130VCT: investor CG deferral relief: individual becomes non-resident
  12. VCM53140VCT: investor CG deferral relief: death
  13. VCM53150VCT: investor CG deferral relief: how much of the deferred gain is brought back into charge?
  14. VCM53160VCT: investor CG deferral relief: disposals
  15. VCM53170VCT: investor CG deferral relief: share identification rules
  16. VCM53180VCT: investor CG deferral relief: share exchanges: retention of shares
  17. VCM53190VCT: investor CG deferral relief: emigration or loss of approval
  18. VCM53200VCT: investor CG deferral relief: withdrawal or reduction of 'front-end' income tax relief
  19. VCM53210VCT: investor CG deferral relief: share exchanges: where TCGA92/S135 or S136 apply
  20. VCM53220VCT: investor CG deferral relief: to whom does the chargeable gain accrue?
  21. VCM53300VCT: investor CG deferral relief: different categories of shares
  22. VCM53310VCT: investor CG deferral relief: rights issues
  23. VCM53320VCT: investor CG deferral relief: share exchanges: company reconstruction
  24. VCM53330VCT: investor CG deferral relief: bonus issues and share reorganisations