VCM20000 - EIS: disposal relief: contents

1. VCM20010

   Introduction
2. VCM20020

   CGT exemption
3. VCM20030

   CGT exemption restricted
4. VCM20040

   Income tax relief restricted
5. VCM20050

   Example
6. VCM20060

   Investor’s income tax liability reduced to nil
7. VCM20070

   Income tax relief reduced
8. VCM20080

   TCGA92/S150B(2): example
9. VCM20090

   TCGA92/S150B(3): example
10. VCM20100

    Losses
11. VCM20110

    Losses: example
12. VCM20120

    Part-disposal: example
13. VCM20130

    Income tax relief for capital losses
14. VCM20140

    Identification of disposals
15. VCM20150

    Share reorganisation
16. VCM20160

    Bonus issues
17. VCM20170

    Mixed holdings
18. VCM20180

    Rights issues
19. VCM20190

    Share exchanges
20. VCM20200

    Share exchanges: examples