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E3.271 Grant, refusal or withdrawal of approval as a VCT

Personal and employment tax

HMRC's approval of a VCT is given in writing and specifies the date on which it is given and the date from which it has effect¹. A notice giving provisional

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D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

D1.8101 Groups of companies

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

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

E6.303A Domicile of origin

C1.106A Annual exempt amount

A1.810 Limitation

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1118 Calculation and payment of tax due on retrospective income

E1.1435 Appealing transactions in securities counteraction notices

D4.412 CFCs—excluded territories exemption

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