VCM20000 - EIS: disposal relief: contents

  1. VCM20010
    Introduction
  2. VCM20020
    CGT exemption
  3. VCM20030
    CGT exemption restricted
  4. VCM20040
    Income tax relief restricted
  5. VCM20050
    Example
  6. VCM20060
    Investor’s income tax liability reduced to nil
  7. VCM20070
    Income tax relief reduced
  8. VCM20080
    TCGA92/S150B(2): example
  9. VCM20090
    TCGA92/S150B(3): example
  10. VCM20100
    Losses
  11. VCM20110
    Losses: example
  12. VCM20120
    Part-disposal: example
  13. VCM20130
    Income tax relief for capital losses
  14. VCM20140
    Identification of disposals
  15. VCM20150
    Share reorganisation
  16. VCM20160
    Bonus issues
  17. VCM20170
    Mixed holdings
  18. VCM20180
    Rights issues
  19. VCM20190
    Share exchanges
  20. VCM20200
    Share exchanges: examples