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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.2 Venture Capital Trust schemes (VCTs) /VCT deferral relief for the investor (for shares issued before 6 April 2004) / E3.225 Deferral relief for the investor

E3.225 Deferral relief for the investor

Personal and employment tax

E3.225 Deferral relief for the investor

Deferral relief was abolished in relation to VCT shares issued after 5 April 2004¹. This relief required the investor to subscribe directly for shares in a VCT

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E4.507S Operation of the charge on securities with artificially enhanced market value

I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

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

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

I3.367 Fall in value relief—changes in interests in land

C2.1020 Employment-related securities options and capital gains

E8.810 Application for a National Insurance number

B2.413 Car hire

A1.810 Limitation

I5.251 Absolute entitlement by the life tenant

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

E6.324H Nominated income and gains and the ordering rules

I11.215 IHT accounts—excepted settlements

B2.202 Capital receipts

D4.104 Company residence and the case law test