Skip to content
Solved

VCM53200 | VCT: investor CG deferral relief: withdrawal or reduction of 'front-end' income tax relief

From HM Revenue & Customs · Venture Capital Schemes Manual

The full amount of the deferred gain is brought back into charge if ‘front-end’ income tax relief is withdrawn or reduced in circumstances in which (a) to (f) of VCM53090 do not apply, see VCM53090 (g).