Capital Gains Manual

CG62800 - Reliefs: enterprise investment scheme and corporate venturing scheme

Introduction

For information on the capital gains aspects of the Enterprise Investment Scheme please refer to the Venture Capital Manual:

VCM20000 – 20200 EIS disposal relief (CGT exemption)

VCM22000 – 22210 EIS deferral relief, shares issued before 6 April 1998

VCM23000 – 23540 EIS deferral relief, shares issued on or after 6 April 1998

VCM25000 – 25110 Taper relief for EIS investments

Enterprise Investment Scheme: deferral relief for shares issued on or after 6 April 1998

Please refer to the Venture Capital Manual:

VCM23000 - 42999 EIS deferral relief, shares issued on or after 6 April 1998

VCM43000 - 44999 Taper relief for serial EIS investments

Corporate Venturing Scheme

For information on the capital gains aspects of the Corporate Venturing Scheme please refer to the Venture Capital Manual:

VCM55000 - 56999 CVS - Loss relief

VCM57000 - 59999 CVS deferral relief