SolvedVCM56000 | VCT: VCT winding up: contents
From HM Revenue & Customs · Venture Capital Schemes Manual
Contents8 entries
- VCM56010VCT: VCT winding-up: introduction
- VCM56020VCT: VCT winding-up: prescribed winding-up period
- VCM56030VCT: VCT winding-up: ‘front-end’ income tax relief
- VCM56040VCT: VCT winding-up: exemption from CGT
- VCM56050VCT: VCT winding-up: deferral relief
- VCM56060VCT: VCT winding-up: chargeable gains exemption for VCT in-liquidation
- VCM56070VCT: VCT winding-up: assets transferred from VCT-in-liquidation to a VCT
- VCM56080VCT: VCT winding-up: limit of value on assets transferred from VCT-in-liquidation to a VCT