VCM74000 - Share Loss Relief: individual and corporate claimants: individual claimants: contents
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VCM74010Method of approach
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VCM74020The claims procedure
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VCM74030Giving relief
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VCM74035Limit on income tax reliefs
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VCM74040Priority over other reliefs for losses
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VCM74050Interaction with CGT
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VCM74060Subscription for shares
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VCM74070Qualifying shares and 'eligible shares'
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VCM74080Types of qualifying share
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VCM74090Disposals and deemed disposals
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VCM74100Distributions by a company which are treated as disposals made by its shareholders
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VCM74110Deemed disposals where an asset is lost or destroyed
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VCM74120Deemed disposals where shares have become of negligible value
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VCM74300Type of company invested in: qualifying trading company: contents
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VCM75200When relief is restricted: what to look out for
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VCM75210When relief is restricted: taking account of further acquisitions (mixed holdings)
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VCM75220When relief is restricted: taking account of reorganisations and reconstructions
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VCM75230A simple case without complications
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VCM75240A simple case without complications: has there been a disposal?
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VCM75250A simple case without complications: is it the right sort of disposal?
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VCM75260A simple case without complications: was enterprise investment relief attributable to the shares?
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VCM75270A simple case without complications: are other criteria for qualifying shares met?
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VCM75280A simple case without complications: is the claim valid?
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VCM75290A simple case without complications: giving effect to the claim
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VCM75300More complex cases
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VCM75310More complex cases: transfers of shares before disposal
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VCM75320More complex cases: inherited shares
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VCM75330More complex cases: bonus shares
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VCM75340More complex cases: shares received under rights issues
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VCM75350More complex cases: shares received in exchange for other shares in a take-over: general
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VCM75360More complex cases: shares received in exchange for other shares in a take-over: conditions for ITA07/S145 and S146 to apply
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VCM75370More complex cases: shares received in exchange for other shares in a take-over: how ITA07/S145 has changed over time
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VCM75380More complex cases: shares received in other reconstructions
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VCM75390More complex cases: disposals of new shares (general case)
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VCM75400More complex cases: mixed holdings and part disposals: introduction
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VCM75410More complex cases: mixed holdings and part disposals: limiting share loss relief: first case
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VCM75420More complex cases: mixed holdings and part disposals: limiting share loss relief: second case
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VCM75430More complex cases: mixed holdings and part disposals: limiting share loss relief: third case
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VCM75440More complex cases: disposal of shares forming part of a mixed holding: introduction
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VCM75450More complex cases: disposal of shares forming part of a mixed holding: general case
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VCM75460More complex cases: disposal of shares forming part of a mixed holding: special case
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VCM75470More complex cases: disposal of shares forming part of a mixed holding: the ‘just and reasonable’ test
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VCM75480More complex cases: disposal of shares forming part of a mixed holding: where an election has been made under TCGA92/S105
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VCM75490More complex cases: disposal of shares forming part of a mixed holding: other points
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VCM75500Deemed time of issue of shares transferred in certain circumstances and corresponding bonus shares