��Ƶ

Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.1 Enterprise investment scheme /Qualifying companies / E3.126 List of requirements for the issuing company

E3.126 List of requirements for the issuing company

Personal and employment tax

E3.126 List of requirements for the issuing company

There are six overall conditions that determine eligibility to EIS (see E3.102). One of these states that the issuing company must be a qualifying company, and there are certain conditions

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

I7.323 APR and successions

B5.301 Intellectual property—overview

I4.142A Liabilities which are not discharged out of the estate

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

B2.413 Car hire

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E4.622 Vans—main rules

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.1167 Payments made after leaving and after issue of form P45

B5.101 What is 'farming' and 'market gardening'

C2.1016 Option to subscribe for shares in a company (share warrants)

D1.1422 Calculating NGIE and ANGIE

E6.102K Statutory residence test—the definition of a 'home'