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HMRC internal manual

Venture Capital Schemes Manual

From
HM Revenue & Customs
Updated
, see all updates

Recent changes to this guidance

Below are details of the amendments that were published on 03 February 2012 (see the update index for all updates)

| Page | Details of update | || | Throughout | VC Loss Relief now known as Share Loss Relief | | VCM10000 | Deleted | | VCM10060 | Deleted | | VCM12050 | Reference included to Blackburn & Another v Revenue and Customs Commissioners  | | VCM12060,VCM17110,VCM26320  | Reference included to Optos plc v Revenue & Customs Commissioners  | | VCM12060, VCM26320  | Reference included to Domain Dynamics (Holdings) Ltd v Revenue & Customs Commissioners  | | VCM12070, VCM25510  | Decision included from Forthright (Wales) Ltd v Davies  | | VCM12080 | Decision included from C Richards and Skye Inns Ltd v HMRC [2011] UKUT B25 (TCC) regarding the “employment” of money | | VCM15010, VCM31400  | Conditions for Share Loss Relief amended | | VCM17130 | Decision included from Castleton Management Services Ltd v Kirkwood  | | VCM21000 | Decision included from Ashley v Revenue & Customs Commissioners  | | VCM25050 | Decision included from Wild v Cannavan  | | VCM25080 | Decision included from Thomason & Ors v HMRC Commissioners  | | VCM25100 | Decision included from Revenue & Customs Commissioners v Taylor & Another and Cook v Billings & Others  | | VCM45000
VCM45200
VCM45300
VCM45400
VCM45500
VCM45700
VCM45740
VCM47000 | Guidance on Venture Capital Loss Relief replaced with guidance on Share Loss relief | | VCM48000 VCM49000 | Guidance on Venture Capital Loss Relief deleted | | VCM60710 | Format amended for annual Venture Capital Trust Scheme returns | | VCM64110 | Example amended to show the current rate of 30% |