Share Loss Relief: individual and corporate claimants: individual claimants: method of approach
This part of the guidance contains details of the provisions which apply to claims to Share Loss Relief made by individuals. You will need to know at the outset some basic facts about the claim, such as
- when the shares disposed of were issued (see VCM72040 and VCM74060);
- when the shares were disposed of (or are deemed to have been disposed of - see VCM75240 and VCM75250)
- whether any complicating factors are present (see VCM75300+).
The guidance is divided up into parts which deal with various aspects of the claim and the conditions which must be met in order for it to be valid.
|The claims procedure||VCM74020|
|Interaction with capital gains tax||VCM74020|
|Subscription for shares||VCM74060|
|Disposals and deemed disposals||VCM74090+|
|Type of company invested in||VCM74300|
|Meaning of qualifying trading company||VCM74320+|
|Taking account of reorganisations and reconstructions (bonus issues etc)||VCM75330+|
|Taking account of mixed holdings||VCM75400|
|Dealing with part disposals||VCM75400+|
|When relief is restricted||VCM75400 - VCM75430|