VCM15000 - EIS: income tax relief: withdrawal or reduction of EIS relief: contents


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