VCM23000 - EIS: deferral relief: shares issued on or after 6 April 1998: contents
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VCM23010Introduction and qualifying gains
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VCM23020Qualifying investments
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VCM23030Qualifying time
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VCM23040Qualifying investors
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VCM23050Qualifying company
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VCM23060Eligible shares
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VCM23070Meaning of termination date
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VCM23080How deferral relief is allowed
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VCM23090Time limit for claim
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VCM23100Postponement application
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VCM23110When is the deferred gain brought back into charge?
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VCM23120When is the deferred gain brought back into charge: shareholder becomes non-resident
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VCM23130When is the deferred gain brought back into charge: death
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VCM23140When is the deferred gain brought back into charge: tranche size exceeded
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VCM23150How much of the deferred gain becomes assessable?
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VCM23160Identification of disposals
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VCM23170Identification of disposals: examples
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VCM23180Losses
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VCM23190Who is assessable?
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VCM23200Claims procedure
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VCM23210Individual clearance request
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VCM23220Share reorganisation
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VCM23230Share exchanges
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VCM23240Meaning of corresponding description
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VCM23250Share exchanges: example
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VCM23260Reinvestment in the same company
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VCM23270Pre-arranged exits
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VCM23280Put and call options
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VCM23290Meaning of relevant period
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VCM23300Value received by investor
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VCM23310Length of period
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VCM23320Meaning of receiving value and amount of value received
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VCM23330Meaning of ordinary trade debt
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VCM23340Meaning of qualifying payment
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VCM23350Qualifying benefits
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VCM23360Indirect receipt by investor
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VCM23370Meaning of associate
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VCM23380Receipts of insignificant value
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VCM23390Receipts of insignificant value: examples
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VCM23400Replacement value: receipt of
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VCM23410Replacement value: meaning of qualifying receipt
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VCM23420Replacement value: amount of
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VCM23430Replacement value: indirect receipt of
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VCM23440Value received by another person
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VCM23450Return of value to be disregarded
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VCM23460Value received by another person: insignificant amounts
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VCM23470Investment linked loans
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VCM23480Information requirements
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VCM23490Inspector’s power to require information
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VCM23500Procedure where relief is no longer due
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VCM23510Trustees
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VCM23520Trustees: basis of restriction
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VCM23530Trustees: examples
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VCM23540Trustees: anti-avoidance