IHTM18303 - BES/EIS/VCT/EZ/Property Enterprise Trust: what information to obtain

BSS/BES

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

In all other cases, where more than one unlisted shareholding appears to be a BSS/BES investment and the following information is not available from review of your file, ask the taxpayer

• whether the shareholdings were comprised in a Managed Fund or Scheme
• if so, the full name of the Fund or Scheme, and
• the amount of the original investment in the Fund or Scheme.

EIS/VCT/EZ/ Property Enterprise Trust

You do not need to obtain further information unless requested to clarify whether investments are held under these schemes by PC&S.

Next action

Consider how to value the investments (IHTM18304).