VCM53000 - VCT: investor CG deferral relief: contents
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VCM53010Introduction
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VCM53020Which gains qualify?
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VCM53030Which investments qualify?
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VCM53040Which individuals qualify?
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VCM53070Interaction with disposal relief
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VCM53080How was the relief given?
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VCM53090When is the deferred gain brought back into charge?
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VCM53100Deemed disposals
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VCM53110Share exchanges: where original shares have disposal relief
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VCM53120Share exchanges: where original shares do not have disposal relief
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VCM53130Individual becomes non-resident
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VCM53140Death
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VCM53150How much of the deferred gain is brought back into charge?
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VCM53160Disposals
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VCM53170Share identification rules
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VCM53180Share exchanges: retention of shares
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VCM53190Emigration or loss of approval
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VCM53200Withdrawal or reduction of ‘front-end’ income tax relief
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VCM53210Share exchanges: where TCGA92/S135 or S136 apply
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VCM53220To whom does the chargeable gain accrue?
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VCM53300Different categories of shares
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VCM53310Rights issues
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VCM53320Share exchanges: company reconstruction
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VCM53330Bonus issues and share reorganisations