VCM15000 - EIS: income tax relief: withdrawal or reduction of EIS relief: contents

1. VCM15010

   Withdrawal or reduction of EIS relief: overview
2. VCM15015

   Disposal of shares
3. VCM15020

   Call and put options
4. VCM15030

   Value received by the investor: overview
5. VCM15040

   Value received by the investor: calculation of reduction of relief
6. VCM15050

   Value received by the investor: receipts of insignificant value
7. VCM15060

   Value received by the investor: when value is received
8. VCM15070

   Value received by the investor: amount of value received
9. VCM15080

   Value received by the investor: receipt of replacement value
10. VCM15090

    Repayments of share capital to other persons
11. VCM15100

    Insignificant repayments ignored
12. VCM15110

    Acquisition of a trade or trading assets
13. VCM15120

    Relief subsequently found not to have been due
14. VCM15130

    Procedure: overview
15. VCM15140

    Procedure: assessments
16. VCM15150

    Procedure: time limits for assessments
17. VCM15160

    Procedure: date from which interest is chargeable
18. VCM15170

    Procedure: HMRC power to require information