Skip to content
Solved

VCM91000 | CVS: investors and reliefs: contents

From HM Revenue & Customs · Venture Capital Schemes Manual

Contents39 entries

  1. VCM91010CVS: investors and reliefs: introduction
  2. VCM91020CVS: investors and reliefs: advance clearance
  3. VCM91030CVS: investors and reliefs: statutory procedure
  4. VCM91040CVS: investors and reliefs: organisation of work
  5. VCM91050CVS: investors and reliefs: qualification period
  6. VCM91060CVS: investors and reliefs: no material interest
  7. VCM91070CVS: investors and reliefs: material interest: connected persons and associates
  8. VCM91080CVS: investors and reliefs: material interest: indirect possession and entitlement to acquire
  9. VCM91090CVS: investors and reliefs: arrangements for reciprocal investment
  10. VCM91100CVS: investors and reliefs: no control conditions
  11. VCM91110CVS: investors and reliefs: relevant preference shares
  12. VCM91120CVS: investors and reliefs: dividends of a pre-determined amount
  13. VCM91130CVS: investors and reliefs: non-financial activities requirement: general
  14. VCM91140CVS: investors and reliefs: non-financial activities requirement: single company: definition of non-financial trade
  15. VCM91150CVS: investors and reliefs: non-financial activities requirement: parent company
  16. VCM91160CVS: investors and reliefs: non-financial activities requirement: group company
  17. VCM91170CVS: investors and reliefs: substantial part
  18. VCM91180CVS: investors and reliefs: shares to be a chargeable asset
  19. VCM91190CVS: investors and reliefs: purpose of making the investment
  20. VCM91200CVS: investors and reliefs: investment relief: amount of
  21. VCM91210CVS: investors and reliefs: investment relief: how to claim
  22. VCM91220CVS: investors and reliefs: investment relief: time limit for claims
  23. VCM91230CVS: investors and reliefs: investment relief: examination of claims
  24. VCM91240CVS: investors and reliefs: reduction or withdrawal of relief
  25. VCM91250CVS: investors and reliefs: notification of breach of conditions
  26. VCM91260CVS: investors and reliefs: disposal of shares
  27. VCM91270CVS: investors and reliefs: reduction of relief on disposal
  28. VCM91280CVS: investors and reliefs: attribution of relief and identification of shares
  29. VCM91290CVS: investors and reliefs: effect of a grant of an option
  30. VCM91300CVS: investors and reliefs: receipt of value: general
  31. VCM91310CVS: investors and reliefs: receipt of value: circumstances
  32. VCM91320CVS: investors and reliefs: receipt of value: qualifying payments
  33. VCM91330CVS: investors and reliefs: receipt of value: insignificant value
  34. VCM91340CVS: investors and reliefs: receipt of value: replacement value
  35. VCM91350CVS: investors and reliefs: receipt of value: reduction of relief
  36. VCM91360CVS: investors and reliefs: repayment of share capital
  37. VCM91370CVS: investors and reliefs: withdrawal of investment relief: procedure
  38. VCM91380CVS: investors and reliefs: withdrawal of investment relief: time limits
  39. VCM91390CVS: investors and reliefs: withdrawal of investment relief: interest