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HMRC internal manual

Venture Capital Schemes Manual

From
HM Revenue & Customs
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Share Loss Relief: how to use the guidance: is the claimant an individual or a company?

The claimant is the person who has incurred the allowable capital loss on a disposal of shares and who wants relief for that loss against their income. If the claimant is an individual then his or her claim is governed by the provisions of ITA 2007 or ICTA 1988 (depending on when the disposal was made - see below). If the claimant is a company, their claim is governed by CTA 2010 or by ICTA 1988 (again depending on when the disposal was made).

For claims by individuals, see pages VCM74000+.

For claims by companies, see pages VCM77000+.