Personal tax – guidance

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

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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HS298 Venture Capital Trusts and Capital Gains Tax (2013)

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Detail

This guide is for investors. It explains capital gains aspects of the Venture Capital Trust (VCT) scheme for investors. It covers disposal relief, deferral relief, and bonus and rights issues.