VCM11000 - EIS: income tax relief: the investor: contents

  1. VCM11010
    The investor: overview
  2. VCM11020
    No connection with the issuing company
  3. VCM11030
    No linked loans
  4. VCM11040
    No tax avoidance
  5. VCM11050
    Connection: employees, directors and partners
  6. VCM11060
    Connection: directors excluded
  7. VCM11070
    Connection: directors qualifying for relief despite connection
  8. VCM11080
    Connection: persons interested in capital etc of company
  9. VCM11090
    Connection: persons subscribing for shares under certain arrangements
  10. VCM11100
    Meaning of ‘associate’