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  1. Home
HMRC internal manual

Venture Capital Schemes Manual

From:
HM Revenue & Customs
Published
9 March 2016
Updated:
7 August 2024 - See all updates
  1. Back to contents
  2. VCM50000

VCM56000 - VCT: VCT winding up: contents

  1. VCM56010
    Introduction
  2. VCM56020
    Prescribed winding-up period
  3. VCM56030
    ‘Front-end’ income tax relief
  4. VCM56040
    Exemption from CGT
  5. VCM56050
    Deferral relief
  6. VCM56060
    Chargeable gains exemption for VCT-in-liquidation
  7. VCM56070
    Assets transferred from VCT-in-liquidation to a VCT
  8. VCM56080
    Limit of value on assets transferred from VCT-in-liquidation to a VCT
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