VCM35000 - SEIS: income tax relief: company and investor procedures: contents
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VCM35010Overview
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VCM35020SEIS Statutory process
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VCM35030Duty of completing the compliance statement
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VCM35040Compliance statement: company conditions to submit compliance statement
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VCM35050Company’s compliance statement form SEIS1
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VCM35060Information needed with the compliance statement
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VCM35070HMRC examining the compliance statement SEIS1
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VCM35080Examination of accounts
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VCM35090Authorising the issue of certificates SEIS3 to the investors
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VCM35100HMRC refusal to authorise issue of SEIS3
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VCM35110Attribution of SEIS relief to shares
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VCM35120SEIS: investor conditions
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VCM35130The process of investors to claim tax reliefs
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VCM35140Investor claim to shares to be treated as acquired in preceding year
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VCM35150HMRC examining investors claim for tax reliefs
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VCM35160HMRC action after receipt of allowing investor claim
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VCM35170HMRC refusal of investor claim to tax relief
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VCM35180Obligation to notify HMRC of disqualifying events