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HMRC internal manual

Venture Capital Schemes Manual

From
HM Revenue & Customs
Updated
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Share Loss Relief: individual and corporate claimants: individual claimants: contents

  1. VCM74010
    Method of approach
  2. VCM74020
    The claims procedure
  3. VCM74030
    Giving relief
  4. VCM74035
    Limit on income tax reliefs
  5. VCM74040
    Priority over other reliefs for losses
  6. VCM74050
    Interaction with CGT
  7. VCM74060
    Subscription for shares
  8. VCM74070
    Qualifying shares and 'eligible shares'
  9. VCM74080
    Types of qualifying share
  10. VCM74090
    Disposals and deemed disposals
  11. VCM74100
    Distributions by a company which are treated as disposals made by its shareholders
  12. VCM74110
    Deemed disposals where an asset is lost or destroyed
  13. VCM74120
    Deemed disposals where shares have become of negligible value
  14. VCM74300
    Type of company invested in: qualifying trading company: contents
  15. VCM75200
    When relief is restricted: what to look out for
  16. VCM75210
    When relief is restricted: taking account of further acquisitions (mixed holdings)
  17. VCM75220
    When relief is restricted: taking account of reorganisations and reconstructions
  18. VCM75230
    A simple case without complications
  19. VCM75240
    A simple case without complications: has there been a disposal?
  20. VCM75250
    A simple case without complications: is it the right sort of disposal?
  21. VCM75260
    A simple case without complications: was enterprise investment relief attributable to the shares?
  22. VCM75270
    A simple case without complications: are other criteria for qualifying shares met?
  23. VCM75280
    A simple case without complications: is the claim valid?
  24. VCM75290
    A simple case without complications: giving effect to the claim
  25. VCM75300
    More complex cases
  26. VCM75310
    More complex cases: transfers of shares before disposal
  27. VCM75320
    More complex cases: inherited shares
  28. VCM75330
    More complex cases: bonus shares
  29. VCM75340
    More complex cases: shares received under rights issues
  30. VCM75350
    More complex cases: shares received in exchange for other shares in a take-over: general
  31. VCM75360
    More complex cases: shares received in exchange for other shares in a take-over: conditions for ITA07/S145 and S146 to apply
  32. VCM75370
    More complex cases: shares received in exchange for other shares in a take-over: how ITA07/S145 has changed over time
  33. VCM75380
    More complex cases: shares received in other reconstructions
  34. VCM75390
    More complex cases: disposals of new shares (general case)
  35. VCM75400
    More complex cases: mixed holdings and part disposals: introduction
  36. VCM75410
    More complex cases: mixed holdings and part disposals: limiting share loss relief: first case
  37. VCM75420
    More complex cases: mixed holdings and part disposals: limiting share loss relief: second case
  38. VCM75430
    More complex cases: mixed holdings and part disposals: limiting share loss relief: third case
  39. VCM75440
    More complex cases: disposal of shares forming part of a mixed holding: introduction
  40. VCM75450
    More complex cases: disposal of shares forming part of a mixed holding: general case
  41. VCM75460
    More complex cases: disposal of shares forming part of a mixed holding: special case
  42. VCM75470
    More complex cases: disposal of shares forming part of a mixed holding: the ‘just and reasonable’ test
  43. VCM75480
    More complex cases: disposal of shares forming part of a mixed holding: where an election has been made under TCGA92/S105
  44. VCM75490
    More complex cases: disposal of shares forming part of a mixed holding: other points
  45. VCM75500
    Deemed time of issue of shares transferred in certain circumstances and corresponding bonus shares