Share Loss Relief: individual and corporate claimants: individual claimants: a simple case without complications: was enterprise investment relief attributable to the shares?
The shares disposed of must be ‘qualifying shares’. The simplest definition of qualifying share is a share to which EIS relief is attributable. For guidance on the Enterprise Investment Scheme see VCM10000+. If you are satisfied that EIS relief is attributable to the shares then you do not need to consider whether the shares are qualifying shares according to other criteria.