VCM55000 - VCT: VCT qualifying holdings: contents
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VCM55010Introduction
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VCM55020Overview of requirements
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VCM55030UK permanent establishment requirement
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VCM55040Meaning of ‘permanent establishment’
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VCM55050Financial health requirement
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VCM55060Maximum qualifying investment
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VCM55070Guaranteed loans
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VCM55080Proportion of eligible shares (10% minimum equity) requirement
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VCM55090Trading requirement
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VCM55100Meaning of ‘qualifying trade’
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VCM55110Carrying on of a qualifying activity
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VCM55120Ceasing to meet requirements because of administration or receivership
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VCM55130Maximum amount to be raised annually through risk finance investments requirements
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VCM55140Spending of SEIS money
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VCM55150Employment of money raised
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VCM55160Company using the money
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VCM55170Meaning of ‘qualifying 90% subsidiary’
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VCM55175Permitted company age
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VCM55180Unquoted status requirement
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VCM55190Control requirement
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VCM55200Independence requirement
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VCM55210Meaning of ‘control’
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VCM55220Meaning of ‘relevant fixed rate preference shares’
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VCM55230Meaning of ‘connected’
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VCM55240Gross assets test
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VCM55250Employee numbers requirement
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VCM55255Proportion of skilled employees
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VCM55260Qualifying subsidiaries requirement
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VCM55270Property managing subsidiaries requirement
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VCM55280No disqualifying arrangements requirement
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VCM55290Exchange for shares in new holding company
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VCM55300Effect of conversion
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VCM55310Effect of reorganisation
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VCM55320Exchange of shares or securities for shares or securities in the same company
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VCM55330Exchange of shares or securities for shares or securities in another company
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VCM55340Scheme of reconstruction involving issue of shares or securities
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VCM55350Company reconstructions and reorganisations: definition of ‘fully tradeable’
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VCM55355Meaning of 'knowledge-intensive company'
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VCM55360Requests for advance assurances: overview
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VCM55370Requests for advance assurances: information needed
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VCM55380Requests for advance assurances: dealing with applications
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VCM55390Requests for advance assurances: where HMRC will not be bound by an assurance given
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VCM55400Requests for advance assurances: circumstances where HMRC will not give an advance assurance
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VCM55410Requests for advance assurances: responding to applications
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VCM55420Examination of accounts
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VCM55430Information powers
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VCM55440Liaison with CTIAA