VCM11000 - EIS: income tax relief: the investor: contents

1. VCM11010

   The investor: overview
2. VCM11020

   No connection with the issuing company
3. VCM11030

   No linked loans
4. VCM11040

   No tax avoidance
5. VCM11050

   Connection: employees, directors and partners
6. VCM11060

   Connection: directors excluded
7. VCM11070

   Connection: directors qualifying for relief despite connection
8. VCM11080

   Connection: persons interested in capital etc of company
9. VCM11090

   Connection: persons subscribing for shares under certain arrangements
10. VCM11100

    Meaning of ‘associate’