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HMRC internal manual

Company Taxation Manual

Particular bodies: Pharmaceutical cases: Interaction with Small Company Enterprise Centres (SCECs)

Where companies raise money within the Enterprise Investment Scheme, Venture Capital Trust Scheme, the Corporate Venturing Scheme (CVS), or which grant an option under the Enterprise Management Incentives, their files are transferred to one of the two Small Company Enterprise Centres (Maidstone or Cardiff). Where the company involved is a pharmaceutical company, the work will be divided between the offices, with the Enterprise Centre dealing with the venture capital risks and Enterprise Management Incentives, and the pharmaceutical centre having CTSA ownership and dealing with the other aspects of the case. The Centres will work closely together and co- ordinate their risk assessments. Contact the appropriate Pharmaceutical Centre (see CTM41375) to discuss arrangements.

Linked Guidance

There is useful guidance and information about the Pharmaceutical Industry on the LB pages of the intranet for the sector of Pharmaceuticals, Health and Chemicals.