Social enterprise
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