Deferral relief, EIS
Administratration
Commentary –
Tax Reporter ¶567-600–Tax Reporter ¶567-650
Ant-avoidance
Commentary –
Tax Reporter ¶567-150–Tax Reporter ¶567-500
Capital sums derived from assets
– see also Capital sums derived from assets
Outline
Commentary –
Tax Reporter ¶565-450
Claims
Commentary –
Tax Reporter ¶565-600
Corporate venturing scheme
Eligible persons
Commentary –
Tax Reporter ¶566-500–Tax Reporter ¶566-550
Eligible shares
Commentary –
Tax Reporter ¶565-750
Enterprise investment scheme
Non-resident group
Commentary –
Tax Reporter ¶592-925
HMRC Guidance –
CG57404
Qualifying companies
Commentary –
Tax Reporter ¶565-800
Qualifying investments
Commentary –
Tax Reporter ¶565-700
Relevant shares
Commentary –
Tax Reporter ¶565-760