VCM40000 - Seed Enterprise Investment Scheme (SEIS): SEIS disposal relief: contents

  1. VCM40010
    Introduction
  2. VCM40020
    CGT exemption
  3. VCM40030
    CGT exemption restricted
  4. VCM40040
    Income tax relief restricted
  5. VCM40050
    Income tax relief restricted: example
  6. VCM40060
    Investor鈥檚 income tax liability reduced to nil
  7. VCM40070
    Income tax relief reduced
  8. VCM40080
    TCGA92/S150B(2): example
  9. VCM40090
    TCGA92/S150B(3): example
  10. VCM40100
    Losses
  11. VCM40110
    Losses: example
  12. VCM40120
    Losses: part-disposal: example
  13. VCM40130
    Identification of disposals
  14. VCM40140
    Share reorganisation
  15. VCM40150
    Bonus issues
  16. VCM40160
    Rights issues
  17. VCM40170
    Share exchanges
  18. VCM40180
    Share exchanges: examples