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HMRC internal manual

Venture Capital Schemes Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents

A definition of the different types of venture capital schemes and how they work

  1. VCM1000
    Introduction to Venture Capital Schemes Manual: contents
  2. VCM2000
    Background to the Venture Capital Schemes Manual: contents
  3. VCM3000
    Excluded activities: contents
  4. VCM8000
    Changes to the Enterprise Investment Scheme and Venture Capital Trusts rules introduced by Finance Act (No.2) 2015: contents
  5. VCM8500
    Risk-to-capital condition: contents
  6. VCM10000
    Enterprise Investment Scheme (EIS): contents
  7. VCM30000
    Seed Enterprise Investment Scheme (SEIS): contents
  8. VCM50000
    Venture Capital Trust (VCT) Scheme: contents
  9. VCM70000
    Share Loss Relief (SLR): contents
  10. VCM90000
    Corporate Venturing Scheme (CVS): contents
Updates
  1. VCMUPDATE001
    vcmupdateindex
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