VCM74300 - Share loss relief: individual and corporate claimants: individual claimants: type of company invested in: qualifying trading company: contents

  1. VCM74310
    The role of the concept
  2. VCM74320
    Introduction
  3. VCM74330
    History of the concept
  4. VCM74340
    Seeking information from other offices
  5. VCM74500
    Condition A: contents
  6. VCM74510
    Nature of the issuing company
  7. VCM74600
    Trading requirement: contents
  8. VCM74610
    Introduction
  9. VCM74620
    Qualifying trades and excluded activities
  10. VCM74630
    Effect of administration or receivership
  11. VCM74640
    How the requirement has changed over time
  12. VCM74900
    Control and independence requirement: introduction
  13. VCM74910
    Control and independence requirement: description
  14. VCM74920
    Qualifying subsidiaries requirement: introduction
  15. VCM74930
    Qualifying subsidiaries requirement: what is a qualifying subsidiary?
  16. VCM74940
    Qualifying subsidiaries requirement: how the requirement has changed over time
  17. VCM74950
    Property managing subsidiaries requirement: introduction
  18. VCM74960
    Property managing subsidiaries requirement: definition of terms
  19. VCM74970
    Property managing subsidiaries requirement: how this requirement has changed over time
  20. VCM74990
    When requirements of condition A must be met
  21. VCM75000
    Condition B
  22. VCM75100
    Condition C: gross assets requirement
  23. VCM75110
    Condition C: unquoted status requirement
  24. VCM75120
    Condition D: relationship of issuing company to UK
  25. VCM75130
    Future changes to the conditions