| VCM15010 |
Withdrawal or reduction of EIS relief: overview |
| VCM15015 |
Disposal of shares |
| VCM15020 |
Call and put options |
| VCM15030 |
Value received by the investor: overview |
| VCM15040 |
Value received by the investor: calculation of reduction of relief |
| VCM15050 |
Value received by the investor: receipts of insignificant value |
| VCM15060 |
Value received by the investor: when value is received |
| VCM15070 |
Value received by the investor: amount of value received |
| VCM15080 |
Value received by the investor: receipt of replacement value |
| VCM15090 |
Repayments of share capital to other persons |
| VCM15100 |
Insignificant repayments ignored |
| VCM15110 |
Acquisition of a trade or trading assets |
| VCM15120 |
Relief subsequently found not to have been due |
| VCM15130 |
Procedure: overview |
| VCM15140 |
Procedure: assessments |
| VCM15150 |
Procedure: time limits for assessments |
| VCM15160 |
Procedure: date from which interest is chargeable |
| VCM15170 |
Procedure: HMRC power to require information |
