Claims

Commentary – Tax Reporter ¶573-637
HMRC Guidance – CG63560

Definitions

Relevant employee

Commentary – Quick Overview ¶15285

Subscribed for

Commentary – Quick Overview ¶15285

Trading group

Commentary – Quick Overview ¶15285

Unpaid director

Commentary – Quick Overview ¶15285

Determination

Holding of shares

Commentary – Quick Overview ¶15270

No previous claim for investors' relief

Commentary – Quick Overview ¶15270

Previous claim for investors' relief

Commentary – Quick Overview ¶15270

Disposal

Eligible beneficiary

Commentary – Quick Overview ¶15275

Holding consists partly of qualifying shares

Commentary – Quick Overview ¶15265

Reduction in certain cases

Commentary – Quick Overview ¶15275

Disqualification of

Commentary – Quick Overview ¶15290

Gains application

Commentary – Tax Reporter ¶573-625
HMRC Guidance – CG63610

Generally

Commentary – Quick Overview ¶15250 ; Tax Reporter ¶573-600

Lifetime limit

Commentary – Tax Reporter ¶573-635

Qualifying person

Commentary – Tax Reporter ¶573-630

Qualifying shares

Excluded

Commentary – Quick Overview ¶15255

Generally

Commentary – Quick Overview ¶15255 ; Tax Reporter ¶573-632

Potentially

Commentary – Quick Overview ¶15255

Value received

Commentary – Quick Overview ¶15255

Relief

Cap on

Commentary – Quick Overview ¶15260

Generally

Commentary – Quick Overview ¶15260

Joint holdings

Commentary – Quick Overview ¶15260

Qualifying person

Commentary – Quick Overview ¶15260

Reorganisations

Commentary – Quick Overview ¶15280

Shares subscription

Commentary – Tax Reporter ¶573-610
HMRC Guidance – CG63530