E3.173 Relief Found Subsequently Not To Have Been Due, By HMRC Notice

Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.1 Enterprise investment scheme /Withdrawal or reduction of EIS income tax relief / E3.173 Relief found subsequently not to have been due, by HMRC notice

Commentary

Personal and employment tax

Where it is found that EIS relief already obtained by an investor is not due, it is withdrawn (see E3.166)¹.

The investor or the issuing company must inform HMRC of an occurrence that would cause EIS relief to no longer be available (see E3.181)². However even if no information is given by the investor

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E5.607 Corporate members

B5.301 Intellectual property—overview

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B2.306 General tests for distinguishing between capital and revenue expenditure

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

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