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HMRC internal manual

Venture Capital Schemes Manual

From
HM Revenue & Customs
Updated
, see all updates

CVS: investors and reliefs: contents

  1. VCM91010
    Introduction
  2. VCM91020
    Advance clearance
  3. VCM91030
    Statutory procedure
  4. VCM91040
    Organisation of work
  5. VCM91050
    Qualification period
  6. VCM91060
    No material interest
  7. VCM91070
    Material interest - connected persons and associates
  8. VCM91080
    Material interest - indirect possession and entitlement to acquire
  9. VCM91090
    Arrangements for reciprocal investment
  10. VCM91100
    No control conditions
  11. VCM91110
    Relevant preference shares
  12. VCM91120
    Dividends of a pre-determined amount
  13. VCM91130
    Non-financial activities requirement - general
  14. VCM91140
    Non-financial activities requirement – single company - definition of non-financial trade
  15. VCM91150
    Non-financial activities requirement - parent company
  16. VCM91160
    Non-financial activities requirement - group company
  17. VCM91170
    Substantial part
  18. VCM91180
    Shares to be a chargeable asset
  19. VCM91190
    Purpose of making the investment
  20. VCM91200
    Investment relief - amount of
  21. VCM91210
    Investment relief - how to claim
  22. VCM91220
    Investment relief - time limit for claims
  23. VCM91230
    Investment relief - examination of claims
  24. VCM91240
    Reduction or withdrawal of relief
  25. VCM91250
    Notification of breach of conditions
  26. VCM91260
    Disposal of shares
  27. VCM91270
    Reduction of relief on disposal
  28. VCM91280
    Attribution of relief and identification of shares
  29. VCM91290
    Effect of a grant of an option
  30. VCM91300
    Receipt of value - general
  31. VCM91310
    Receipt of value - circumstances
  32. VCM91320
    Receipt of value - qualifying payments
  33. VCM91330
    Receipt of value - insignificant value
  34. VCM91340
    Receipt of value - replacement value
  35. VCM91350
    Receipt of value - reduction of relief
  36. VCM91360
    Repayment of share capital
  37. VCM91370
    Withdrawal of investment relief - procedure
  38. VCM91380
    Withdrawal of investment relief - time limits
  39. VCM91390
    Withdrawal of investment relief - interest