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HMRC internal manual

Venture Capital Schemes Manual

Venture Capital Schemes Manual: recent changes

Below are details of the amendments that were published on 13 December 2012 (see the update index for all updates)

Page Details of update
VCM1000+ The Venture Capital Schemes Manual has been rewritten. Most of the content of the VCM has not changed but it has been substantially re-ordered to reflect the structure of the legislation following the Tax Law Rewrite Project. There is some new material following recent changes to legislation and a new section on the Seed Enterprise Investment Scheme. Further details on the restructure may be found in VCM1060.