VCM25000 - EIS: taper relief for serial investments: contents

Taper relief does not apply to gains accruing or treated as accruing after 5 April 2008

1. VCM25010

   Introduction
2. VCM25020

   Qualifying gains
3. VCM25030

   Extended qualifying holding period
4. VCM25040

   Period when no shares held
5. VCM25050

   Further deferrals
6. VCM25060

   VCT investments
7. VCM25070

   Chargeable event other than a disposal
8. VCM25080

   Chargeable event other than a disposal: example
9. VCM25090

   Business or non-business asset
10. VCM25100

    Business or non-business asset: example 1
11. VCM25110

    Business or non-business asset: example 2