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HMRC internal manual

Venture Capital Schemes Manual

EIS: deferral relief: shares issued on or after 6 April 1998: contents

  1. VCM23010
    Introduction and qualifying gains
  2. VCM23020
    Qualifying investments
  3. VCM23030
    Qualifying time
  4. VCM23040
    Qualifying investors
  5. VCM23050
    Qualifying company
  6. VCM23060
    Eligible shares
  7. VCM23070
    Meaning of termination date
  8. VCM23080
    How deferral relief is allowed
  9. VCM23090
    Time limit for claim
  10. VCM23100
    Postponement application
  11. VCM23110
    When is the deferred gain brought back into charge?
  12. VCM23120
    When is the deferred gain brought back into charge: shareholder becomes non-resident
  13. VCM23130
    When is the deferred gain brought back into charge: death
  14. VCM23140
    When is the deferred gain brought back into charge: tranche size exceeded
  15. VCM23150
    How much of the deferred gain becomes assessable?
  16. VCM23160
    Identification of disposals
  17. VCM23170
    Identification of disposals: examples
  18. VCM23180
  19. VCM23190
    Who is assessable?
  20. VCM23200
    Claims procedure
  21. VCM23210
    Individual clearance request
  22. VCM23220
    Share reorganisation
  23. VCM23230
    Share exchanges
  24. VCM23240
    Meaning of corresponding description
  25. VCM23250
    Share exchanges: example
  26. VCM23260
    Reinvestment in the same company
  27. VCM23270
    Pre-arranged exits
  28. VCM23280
    Put and call options
  29. VCM23290
    Meaning of relevant period
  30. VCM23300
    Value received by investor
  31. VCM23310
    Length of period
  32. VCM23320
    Meaning of receiving value and amount of value received
  33. VCM23330
    Meaning of ordinary trade debt
  34. VCM23340
    Meaning of qualifying payment
  35. VCM23350
    Qualifying benefits
  36. VCM23360
    Indirect receipt by investor
  37. VCM23370
    Meaning of associate
  38. VCM23380
    Receipts of insignificant value
  39. VCM23390
    Receipts of insignificant value: examples
  40. VCM23400
    Replacement value: receipt of
  41. VCM23410
    Replacement value: meaning of qualifying receipt
  42. VCM23420
    Replacement value: amount of
  43. VCM23430
    Replacement value: indirect receipt of
  44. VCM23440
    Value received by another person
  45. VCM23450
    Return of value to be disregarded
  46. VCM23460
    Value received by another person: insignificant amounts
  47. VCM23470
    Investment linked loans
  48. VCM23480
    Information requirements
  49. VCM23490
    Inspector’s power to require information
  50. VCM23500
    Procedure where relief is no longer due
  51. VCM23510
  52. VCM23520
    Trustees: basis of restriction
  53. VCM23530
    Trustees: examples
  54. VCM23540
    Trustees: anti-avoidance