VCM13000 - EIS: income tax relief: the issuing company: contents

  1. VCM13010
    Issuing company requirements: overview
  2. VCM13020
    UK permanent establishment requirement
  3. VCM13030
    Meaning of ‘permanent establishment’
  4. VCM13040
    Financial health requirement
  5. VCM13050
    Trading requirement
  6. VCM13060
    Meaning of ‘qualifying trade’
  7. VCM13070
    Ceasing to meet trading requirement because of administration or receivership
  8. VCM13080
    Issuing company to carry on the qualifying business activity requirement
  9. VCM13090
    Unquoted status requirement
  10. VCM13100
    Control and independence requirement
  11. VCM13110
    Gross assets requirement
  12. VCM13120
    Number of employees requirement
  13. VCM13130
    Qualifying subsidiaries requirement
  14. VCM13140
    Property managing subsidiaries requirement
  15. VCM13150
    Revenue & Customs Brief 77/09