VCM45000 - VC loss relief: general: contents

VCM45010Introduction
VCM45020Layout of guidance
VCM45050Claims under ICTA88/S574
VCM45100Qualifying shares
VCM45150Ordinary share capital
VCM45200Shares acquired by subscription
VCM45250Valuation of shares and negligible value claims
VCM45300Qualifying trading company: introduction
VCM45350Qualifying trading company: shares issued before 6 April 1998
VCM45400Qualifying trading company: recognised stock exchange
VCM45450Qualifying trading company: relevant period
VCM45500Qualifying trading company: excluded companies
VCM45550Qualifying trading company: trading companies
VCM45600Qualifying trading company: shares issued on or after 6 April 1998
VCM45650Qualifying trading company: shares issued on or after 6 April 1998: eligible trading company
VCM45700Qualifying trading company: liaison with inspector dealing with company’s liabilities
VCM45800Qualifying disposals: general
VCM45850Qualifying disposals: shares in companies dissolved before 1 April 2000: ESC/D46
VCM45900Qualifying disposals: example
VCM46000Amount eligible for relief: general
VCM46050Amount eligible for relief: example
VCM46100Amount eligible for relief: rebasing
VCM46200Losses not qualifying for relief
VCM46300How relief allowed to individuals
VCM46350Years against which relief can be allowed: example
VCM46400Time limit for claims
VCM46450Priority of claims to set losses against income
VCM46500Adjustments to existing assessments


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