SolvedVCM57000 | VCT: VCT mergers: contents
From HM Revenue & Customs · Venture Capital Schemes Manual
Contents8 entries
- VCM57010VCT: VCT mergers: overview
- VCM57020VCT: VCT mergers: to what transactions do the rules apply?
- VCM57030VCT: VCT mergers: HMRC approval: criteria
- VCM57040VCT: VCT mergers: HMRC approval: application procedure
- VCM57050VCT: VCT mergers: ‘front-end’ income tax relief
- VCM57060VCT: VCT mergers: 70%, 30% or 70% & 15% tests and ITA07/S274 and S275
- VCM57070VCT: VCT mergers: preservation of reliefs etc
- VCM57080VCT: VCT mergers: valuation of successor company's investments