VCM25000 - EIS: income tax relief: contents

VCM25010Structure of the guidance
VCM25020Introduction
VCM25030Identity of the investor
VCM25040Qualifying for relief
VCM25050Connection with the company: outline
VCM25060Connection with the company: directors
VCM25070Connection with the company: permitted payments to directors
VCM25080Connection with the company: directors as business angels
VCM25100Connection with the company: the 30% tests
VCM25110Connection with the company: 'entitled to acquire'
VCM25120Connection with the company: possession of share capital
VCM25130Connection with the company: exception to 30% tests
VCM25140Connection with the company: loan capital
VCM25150Connection with the company: equity holders
VCM25160Connection with the company: control of the company
VCM25170Connection with the company: reciprocal arrangements
VCM25200Associates: of individuals
VCM25210Associates: 'interested in'
VCM25220Associates: trustees
VCM25300Eligibility for relief
VCM25310Replacement capital
VCM25400Amount of relief
VCM25410Year for which relief is due
VCM25420Minimum subscription
VCM25430Limit on relief
VCM25440Investments made through an approved investment fund
VCM25450Claiming relief: conditions
VCM25460Claiming relief: person entitled
VCM25470Claiming relief: method of
VCM25480Claiming relief: shares treated as issued in previous year
VCM25490Claiming relief: examining claims
VCM25500Claiming relief: action after receipt
VCM25510Claiming relief: refusal of claims
VCM26000Reduction and withdrawal of relief
VCM26010Effect of a disposal
VCM26020Relief attributable to shares
VCM26030Meaning of disposal
VCM26040Consequences of disposal
VCM26050Transfers between spouses or civil partners
VCM26080Rules for identifying shares on a disposal
VCM26090Identifying shares: bonus issue
VCM26100Amount of reduction of relief on disposal
VCM26110Part disposals
VCM26200Failure to meet conditions
VCM26210Report of events resulting in withdrawal
VCM26300Value received: outline
VCM26310Value received: insignificant amount
VCM26320Value received: circumstances and amount
VCM26330Value received: sale of shares to person connected with company
VCM26340Value received: replacement value
VCM26350Value received: replacement in cash
VCM26360Value received: amount of reduction of relief
VCM26400Purchase of shares by company from 'no relief' member
VCM26410Purchase of shares by company from 'no relief' member: exceptions
VCM26420Purchase of shares by company from 'no relief' member: insignificant amounts
VCM26500Withdrawal or reduction of relief: information powers
VCM26510Withdrawal or reduction of relief: notifying the local office
VCM26520Withdrawal or reduction of relief: disputed cases
VCM26530Withdrawal or reduction of relief: method of
VCM26540Withdrawal or reduction of relief: time limit
VCM26550Interest charged on withdrawal assessments


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