E3.264 VCT—Convertible Shares And Securities

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Commentary

Personal and employment tax

A special rule applies where shares are issued by a company to the VCT by virtue of the exercise of a right of conversion attached to other

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

B3.340A Hire purchase of plant and machinery and similar contracts

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

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

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

D1.404B Large company definition for R&D tax relief

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D4.104 Company residence and the case law test

C3.1706 PPR relief where there is job-related accommodation

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

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