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VCM74000 | Share Loss Relief: individual and corporate claimants: individual claimants: contents

From HM Revenue & Customs · Venture Capital Schemes Manual

Contents43 entries

  1. VCM74010Share Loss Relief: individual and corporate claimants: individual claimants: method of approach
  2. VCM74020Share Loss Relief: individual and corporate claimants: individual claimants: the claims procedure
  3. VCM74030Share Loss Relief: individual and corporate claimants: individual claimants: giving relief
  4. VCM74035Share Loss Relief: individual and corporate claimants: individual claimants: limit on income tax reliefs
  5. VCM74040Share Loss Relief: individual and corporate claimants: individual claimants: priority over other reliefs for losses
  6. VCM74050Share Loss Relief: individual and corporate claimants: individual claimants: interaction with CGT
  7. VCM74060Share Loss Relief: individual and corporate claimants: individual claimants: subscription for shares
  8. VCM74070Share Loss Relief: individual and corporate claimants: individual claimants: qualifying shares and 'eligible shares'
  9. VCM74080Share Loss Relief: individual and corporate claimants: individual claimants: types of qualifying share
  10. VCM74090Share Loss Relief: individual and corporate claimants: individual claimants: disposals and deemed disposals
  11. VCM74100Share Loss Relief: individual and corporate claimants: individual claimants: distributions by a company which are treated as disposals made by its shareholders
  12. VCM74110Share Loss Relief: individual and corporate claimants: individual claimants: deemed disposals where an asset is lost or destroyed
  13. VCM74120Share Loss Relief: individual and corporate claimants: individual claimants: deemed disposals where shares have become of negligible value
  14. VCM74300Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: contents
  15. VCM75200Share Loss Relief: individual and corporate claimants: individual claimants: when relief is restricted: what to look out for
  16. VCM75210Share Loss Relief: individual and corporate claimants: individual claimants: when relief is restricted: taking account of further acquisitions (mixed holdings)
  17. VCM75220Share Loss Relief: individual and corporate claimants: individual claimants: when relief is restricted: taking account of reorganisations and reconstructions
  18. VCM75230Share Loss Relief: individual and corporate claimants: individual claimants: a simple case without complications
  19. VCM75240Share Loss Relief: individual and corporate claimants: individual claimants: a simple case without complications: has there been a disposal?
  20. VCM75250Share Loss Relief: individual and corporate claimants: individual claimants: a simple case without complications: is it the right sort of disposal?
  21. VCM75260Share Loss Relief: individual and corporate claimants: individual claimants: a simple case without complications: was enterprise investment relief attributable to the shares?
  22. VCM75270Share Loss Relief: individual and corporate claimants: individual claimants: a simple case without complications: are other criteria for qualifying shares met?
  23. VCM75280Share Loss Relief: individual and corporate claimants: individual claimants: a simple case without complications: is the claim valid?
  24. VCM75290Share Loss Relief: individual and corporate claimants: individual claimants: a simple case without complications: giving effect to the claim
  25. VCM75300Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases
  26. VCM75320Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases: inherited shares
  27. VCM75330Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases: bonus shares
  28. VCM75340Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases: shares received under rights issues
  29. VCM75350Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases: shares received in exchange for other shares in a take-over: general
  30. VCM75360Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases: shares received in exchange for other shares in a take-over: conditions for ITA07/S145 and S146 to apply
  31. VCM75370Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases: shares received in exchange for other shares in a take-over: how ITA07/S145 has changed over time
  32. VCM75380Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases: shares received in other reconstructions
  33. VCM75390Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases: disposals of new shares (general case)
  34. VCM75400Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases: mixed holdings and part disposals: introduction
  35. VCM75410Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases: mixed holdings and part disposals: limiting Share Loss Relief: first case
  36. VCM75430Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases: mixed holdings and part disposals: limiting share loss relief: third case
  37. VCM75440Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases: disposal of shares forming part of a mixed holding: introduction
  38. VCM75450Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases: disposal of shares forming part of a mixed holding: general case
  39. VCM75460Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases: disposal of shares forming part of a mixed holding: special case
  40. VCM75470Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases: disposal of shares forming part of a mixed holding: the ‘just and reasonable’ test
  41. VCM75480Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases: disposal of shares forming part of a mixed holding: where an election has been made under TCGA92/S105
  42. VCM75490Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases: disposal of shares forming part of a mixed holding: other points
  43. VCM75500Share Loss Relief: individual and corporate claimants: individual claimants: deemed time of issue of shares transferred in certain circumstances and corresponding bonus shares