- HM Revenue & Customs
- Part of:
- Self Assessment forms and helpsheets: Capital Gains Tax and Self Assessment
- 4 July 2014
- Last updated:
- 18 May 2017, see all updates
This helpsheet explains about capital gains and the Venture Capital Trust (VCT) scheme for investors.
Ref: HS298 PDF, 288KB, 6 pages
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This guide is for investors. It explains capital gains aspects of the VCT scheme for investors. It covers disposal relief, deferral relief, and bonus and rights issues.
Published: 4 July 2014
Updated: 18 May 2017
- The helpsheet has been added for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2015 to 2016.
- First published.