Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Venture Capital Schemes Manual

HM Revenue & Customs
, see all updates

CVS: general: qualifying issuing companies: restrictions on numbers of employees


From 19 July 2007 there is also a limit as to how many employees the company (or the group of companies if the company issuing the shares is the parent company) can have. See VCM13120 for details