Control and independence requirements

Commentary – Tax Reporter ¶322-325

Gross asset requirement

Commentary – Tax Reporter ¶322-275
HMRC Guidance – VCM13110

Limit on amount raised qualifying for relief

Commentary – Tax Reporter ¶322-250

Number of employees requirement

Commentary – Tax Reporter ¶322-350

Qualifying trade

Commentary – Tax Reporter ¶322-375

Raised money for chosen trade

Commentary – Tax Reporter ¶322-385

Requirement to use money raised and minimum trading period

Commentary – Tax Reporter ¶322-400

Trading requirement

Commentary – Tax Reporter ¶322-355

Unquoted status requirement

Commentary – Tax Reporter ¶322-300