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

– see Corporate venturing scheme (CVS)

Eligible persons

Commentary – Tax Reporter ¶566-500–Tax Reporter ¶566-550

Eligible shares

Commentary – Tax Reporter ¶565-750

Enterprise investment scheme

– see Enterprise investment scheme (EIS)

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