Guidance

Venture Capital Trusts and Capital Gains Tax: HS298 Self Assessment helpsheet

This helpsheet explains about capital gains and the Venture Capital Trust (VCT) scheme for investors.

Documents

HS298 Venture Capital Trusts and Capital Gains Tax (2014)

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Details

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
Last updated 18 May 2017 + show all updates
  1. The helpsheet has been added for the tax year 2016 to 2017.
  2. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  4. First published.