VCM55000 | VCT: VCT qualifying holdings: contents

Contents47 entries

1. VCM55010VCT: VCT qualifying holdings: introduction
2. VCM55020VCT: VCT qualifying holdings: overview of requirements
3. VCM55030VCT: VCT qualifying holdings: UK permanent establishment requirement
4. VCM55040VCT: VCT qualifying holdings: meaning of 'permanent establishment'
5. VCM55050VCT: VCT qualifying holdings: financial health requirement
6. VCM55060VCT: VCT qualifying holdings: maximum qualifying investment
7. VCM55070VCT: VCT qualifying holdings: guaranteed loans
8. VCM55080VCT: VCT qualifying holdings: proportion of eligible shares (10% minimum equity) requirement
9. VCM55090VCT: VCT qualifying holdings: trading requirement
10. VCM55100VCT: VCT qualifying holdings: meaning of ‘qualifying trade’
11. VCM55110VCT: VCT qualifying holdings: carrying on of a qualifying activity
12. VCM55120VCT: VCT qualifying holdings: ceasing to meet requirements because of administration or receivership
13. VCM55130VCT: VCT qualifying holdings: amount raised through risk finance investments requirement: overview
14. VCM55131VCT: VCT qualifying holdings:   amount raised through risk finance investments requirement: maximum amount raised annually
15. VCM55132VCT: VCT qualifying holdings: VCT qualifying holdings: amount raised through risk finance investments requirement: maximum amount raised in the company’s lifetime
16. VCM55140VCT: VCT qualifying holdings: spending of SEIS money
17. VCM55150VCT: VCT qualifying holdings: employment of money raised
18. VCM55160VCT: VCT qualifying holdings: company using the money
19. VCM55170VCT: VCT qualifying holdings: meaning of 'qualifying 90% subsidiary'
20. VCM55175VCT: VCT qualifying holding: permitted company age
21. VCM55180VCT: VCT qualifying holdings: unquoted status requirement
22. VCM55190VCT: VCT qualifying holdings: control requirement
23. VCM55200VCT: VCT qualifying holdings: independence requirement
24. VCM55210VCT: VCT qualifying holdings: meaning of ‘control’
25. VCM55220VCT: VCT qualifying holdings: meaning of ‘relevant fixed rate preference shares’
26. VCM55230VCT: VCT qualifying holdings: meaning of ‘connected’
27. VCM55240VCT: VCT qualifying holdings: gross assets test
28. VCM55250VCT: VCT qualifying holdings: employee numbers requirement
29. VCM55255VCT: VCT qualifying holdings: proportion of skilled employees
30. VCM55260VCT: VCT qualifying holdings: qualifying subsidiaries requirement
31. VCM55270VCT: VCT qualifying holdings: property managing subsidiaries requirement
32. VCM55280VCT: VCT qualifying holdings: no disqualifying arrangements requirement
33. VCM55290VCT: VCT qualifying holdings: exchange for shares in new holding company
34. VCM55300VCT: VCT qualifying holdings: effect of conversion
35. VCM55310VCT: VCT qualifying holdings: effect of reorganisation
36. VCM55320VCT: VCT qualifying holdings: exchange of shares or securities for shares or securities in the same company
37. VCM55330VCT: VCT qualifying holdings: exchange of shares or securities for shares or securities in another company
38. VCM55340VCT: VCT qualifying holdings: scheme of reconstruction involving issue of shares or securities
39. VCM55350VCT: VCT qualifying holdings: company reconstructions and reorganisations: definition of ‘fully tradeable’
40. VCM55355VCT: VCT qualifying holdings: meaning of 'knowledge-intensive company'
41. VCM55420VCT: VCT qualifying holdings: examination of accounts
42. VCM55430VCT: VCT qualifying holdings: information powers
43. VCM55440VCT: VCT qualifying holdings: liaison with CTIAA
44. VCM55360VCT: VCT qualifying holdings: requests for advance assurances: overview
45. VCM55380VCT: VCT qualifying holdings: requests for advance assurance: dealing with applications
46. VCM55390VCT: VCT qualifying holdings: requests for advance assurance: where HMRC will not be bound by an assurance given
47. VCM55400VCT: VCT qualifying holdings: requests for advance assurances: circumstances where HMRC will not give an advance assurance