VCM38000 - EIS: deferral relief: shares issued on or after 6 April 1998: contents
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Introduction and qualifying gains |
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Qualifying investments |
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Qualifying time |
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Qualifying investors |
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Qualifying company |
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Eligible shares |
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Meaning of termination date |
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How deferral relief is allowed |
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Time limit for claim |
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Postponement application |
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When is the deferred gain brought back into charge? |
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When is the deferred gain brought back into charge?: shareholder becomes non-resident |
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When is the deferred gain brought back into charge?: death |
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When is the deferred gain brought back into charge?: tranche size exceeded |
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How much of the deferred gain becomes assessable? |
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Identification of disposals |
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Identification of disposals: examples |
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Losses |
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Who is assessable? |
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Claims procedure |
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Individual clearance request |
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Share reorganisation |
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Share exchanges |
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Meaning of corresponding description |
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Share exchanges: example |
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Reinvestment in the same company |
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Pre-arranged exits |
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Put and call options |
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Meaning of relevant period |
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Value received by investor |
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Length of period |
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Meaning of receiving value and amount of value received |
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Meaning of ordinary trade debt |
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Meaning of qualifying payment |
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Qualifying benefits |
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Indirect receipt by investor |
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Meaning of associate |
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Receipts of insignificant value |
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Receipts of insignificant value: examples |
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Replacement value: receipt of |
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Replacement value: meaning of qualifying receipt |
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Replacement value: amount of |
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Replacement value: indirect receipt of |
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Value received by another person |
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Return of value to be disregarded |
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Value received by another person: insignificant amounts |
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Investment linked loans |
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Information requirements |
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Inspector’s power to require information |
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Procedure where relief is no longer due |
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Trustees |
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Trustees: basis of restriction |
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Trustees: examples |
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Trustees: anti-avoidance |
