VCM15000 - EIS: income tax relief: withdrawal or reduction of EIS relief: contents

  1. VCM15010
    Withdrawal or reduction of EIS relief: overview
  2. VCM15015
    Disposal of shares
  3. VCM15020
    Call and put options
  4. VCM15030
    Value received by the investor: overview
  5. VCM15040
    Value received by the investor: calculation of reduction of relief
  6. VCM15050
    Value received by the investor: receipts of insignificant value
  7. VCM15060
    Value received by the investor: when value is received
  8. VCM15070
    Value received by the investor: amount of value received
  9. VCM15080
    Value received by the investor: receipt of replacement value
  10. VCM15090
    Repayments of share capital to other persons
  11. VCM15100
    Insignificant repayments ignored
  12. VCM15110
    Acquisition of a trade or trading assets
  13. VCM15120
    Relief subsequently found not to have been due
  14. VCM15130
    Procedure: overview
  15. VCM15140
    Procedure: assessments
  16. VCM15150
    Procedure: time limits for assessments
  17. VCM15160
    Procedure: date from which interest is chargeable
  18. VCM15170
    Procedure: HMRC power to require information