VCM22000 - EIS: deferral relief: shares issued before 6 April 1998: contents

  1. VCM22010
    Introduction
  2. VCM22020
    What gains qualify?
  3. VCM22030
    What investments qualify?
  4. VCM22040
    Relevant time limits for making the investment
  5. VCM22050
    Which individuals qualify?
  6. VCM22060
    How is relief given?
  7. VCM22070
    When is the deferred gain brought back into charge?
  8. VCM22080
    When is the deferred gain brought back into charge: shareholder becomes non-resident
  9. VCM22090
    When is the deferred gain brought back into charge: death
  10. VCM22100
    How much of the deferred gain becomes assessable?
  11. VCM22110
    Taper relief on gain brought back into charge
  12. VCM22120
    Disposals
  13. VCM22130
    Same day acquisitions: disposals before 6 April 1998
  14. VCM22140
    Same day acquisitions: disposals before 6 April 1998: examples
  15. VCM22150
    Share reorganisation
  16. VCM22160
    Share exchanges
  17. VCM22170
    Who is assessable?
  18. VCM22180
    Procedure for claims
  19. VCM22190
    Procedure for claims: time limits
  20. VCM22200
    Procedure for claims: postponement application
  21. VCM22210
    Procedure for claims: report to KAI Analysis