VCM53000 - VCT: investor CG deferral relief: contents

  1. VCM53010
    Introduction
  2. VCM53020
    Which gains qualify?
  3. VCM53030
    Which investments qualify?
  4. VCM53040
    Which individuals qualify?
  5. VCM53070
    Interaction with disposal relief
  6. VCM53080
    How was the relief given?
  7. VCM53090
    When is the deferred gain brought back into charge?
  8. VCM53100
    Deemed disposals
  9. VCM53110
    Share exchanges: where original shares have disposal relief
  10. VCM53120
    Share exchanges: where original shares do not have disposal relief
  11. VCM53130
    Individual becomes non-resident
  12. VCM53140
    Death
  13. VCM53150
    How much of the deferred gain is brought back into charge?
  14. VCM53160
    Disposals
  15. VCM53170
    Share identification rules
  16. VCM53180
    Share exchanges: retention of shares
  17. VCM53190
    Emigration or loss of approval
  18. VCM53200
    Withdrawal or reduction of ‘front-end’ income tax relief
  19. VCM53210
    Share exchanges: where TCGA92/S135 or S136 apply
  20. VCM53220
    To whom does the chargeable gain accrue?
  21. VCM53300
    Different categories of shares
  22. VCM53310
    Rights issues
  23. VCM53320
    Share exchanges: company reconstruction
  24. VCM53330
    Bonus issues and share reorganisations