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Official guidance
Venture Capital Schemes Manual

VCM74300 · Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company

  • VCM74310 · The role of the concept
  • VCM74320 · Introduction
  • VCM74330 · History of the concept
  • VCM74340 · Seeking information from other offices
  • VCM74510 · Condition A: nature of the issuing company
  • VCM74610 · Condition A: trading requirement: introduction
  • VCM74620 · Condition A: trading requirement: qualifying trades and excluded activities
  • VCM74630 · Condition A: trading requirement: effect of administration or receivership
  • VCM74640 · Condition A: the trading requirement: how the requirement has changed over time
  • VCM74900 · Condition A: control and independence requirement: introduction
  • VCM74910 · Condition A: control and independence requirement: description
  • VCM74920 · Condition A: the qualifying subsidiaries requirement: introduction
  • VCM74930 · Condition A: the qualifying subsidiaries requirement: what is a qualifying subsidiary?
  • VCM74940 · Condition A: qualifying subsidiaries requirement: how the requirement has changed over time
  • VCM74950 · Condition A: property managing subsidiaries requirement: introduction
  • VCM74960 · Condition A: property managing subsidiaries requirement: definition of terms
  • VCM74970 · Condition A: property managing subsidiaries requirement: how this requirement has changed over time
  • VCM74990 · When requirements of condition A must be met
  • VCM75000 · Condition B
  • VCM75100 · Condition C: gross assets requirement
  • VCM75110 · Condition C: unquoted status requirement
  • VCM75120 · Condition D: relationship of issuing company to UK
  • VCM75130 · Future changes to the conditions
  1. Share Loss Relief: individual and corporate claimants: individual claimants: contents
  2. Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: contents

VCM74300 | Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: contents

From HM Revenue & Customs · Venture Capital Schemes Manual

Contents25 entries

  1. VCM74310Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: the role of the concept
  2. VCM74320Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: introduction
  3. VCM74330Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: history of the concept
  4. VCM74340Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: seeking information from other offices
  5. VCM74500Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: condition A: contentsUnavailable
  6. VCM74510Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: condition A: nature of the issuing company
  7. VCM74600Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: condition A: trading requirement: contentsUnavailable
  8. VCM74610Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: condition A: trading requirement: introduction
  9. VCM74620Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: condition A: trading requirement: qualifying trades and excluded activities
  10. VCM74630Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: condition A: trading requirement: effect of administration or receivership
  11. VCM74640Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: condition A: the trading requirement: how the requirement has changed over time
  12. VCM74900Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: condition A: control and independence requirement: introduction
  13. VCM74910Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: condition A: control and independence requirement: description
  14. VCM74920Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: condition A: the qualifying subsidiaries requirement: introduction
  15. VCM74930Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: condition A: the qualifying subsidiaries requirement: what is a qualifying subsidiary?
  16. VCM74940Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: condition A: qualifying subsidiaries requirement: how the requirement has changed over time
  17. VCM74950Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: condition A: property managing subsidiaries requirement: introduction
  18. VCM74960Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: condition A: property managing subsidiaries requirement: definition of terms
  19. VCM74970Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: condition A: property managing subsidiaries requirement: how this requirement has changed over time
  20. VCM74990Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: when requirements of condition A must be met
  21. VCM75000Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: condition B
  22. VCM75100Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: condition C: gross assets requirement
  23. VCM75110Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: condition C: unquoted status requirement
  24. VCM75120Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: condition D: relationship of issuing company to UK
  25. VCM75130Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: future changes to the conditions
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