VCM55000 - VCT: VCT qualifying holdings: contents

  1. VCM55010
    Introduction
  2. VCM55020
    Overview of requirements
  3. VCM55030
    UK permanent establishment requirement
  4. VCM55040
    Meaning of 바카라 사이트˜permanent establishment바카라 사이트™
  5. VCM55050
    Financial health requirement
  6. VCM55060
    Maximum qualifying investment
  7. VCM55070
    Guaranteed loans
  8. VCM55080
    Proportion of eligible shares (10% minimum equity) requirement
  9. VCM55090
    Trading requirement
  10. VCM55100
    Meaning of 바카라 사이트˜qualifying trade바카라 사이트™
  11. VCM55110
    Carrying on of a qualifying activity
  12. VCM55120
    Ceasing to meet requirements because of administration or receivership
  13. VCM55130
    Maximum amount to be raised annually through risk finance investments requirements
  14. VCM55140
    Spending of SEIS money
  15. VCM55150
    Employment of money raised
  16. VCM55160
    Company using the money
  17. VCM55170
    Meaning of 바카라 사이트˜qualifying 90% subsidiary바카라 사이트™
  18. VCM55175
    Permitted company age
  19. VCM55180
    Unquoted status requirement
  20. VCM55190
    Control requirement
  21. VCM55200
    Independence requirement
  22. VCM55210
    Meaning of 바카라 사이트˜control바카라 사이트™
  23. VCM55220
    Meaning of 바카라 사이트˜relevant fixed rate preference shares바카라 사이트™
  24. VCM55230
    Meaning of 바카라 사이트˜connected바카라 사이트™
  25. VCM55240
    Gross assets test
  26. VCM55250
    Employee numbers requirement
  27. VCM55255
    Proportion of skilled employees
  28. VCM55260
    Qualifying subsidiaries requirement
  29. VCM55270
    Property managing subsidiaries requirement
  30. VCM55280
    No disqualifying arrangements requirement
  31. VCM55290
    Exchange for shares in new holding company
  32. VCM55300
    Effect of conversion
  33. VCM55310
    Effect of reorganisation
  34. VCM55320
    Exchange of shares or securities for shares or securities in the same company
  35. VCM55330
    Exchange of shares or securities for shares or securities in another company
  36. VCM55340
    Scheme of reconstruction involving issue of shares or securities
  37. VCM55350
    Company reconstructions and reorganisations: definition of 바카라 사이트˜fully tradeable바카라 사이트™
  38. VCM55355
    Meaning of 'knowledge-intensive company'
  39. VCM55360
    Requests for advance assurances: overview
  40. VCM55370
    Requests for advance assurances: information needed
  41. VCM55380
    Requests for advance assurances: dealing with applications
  42. VCM55390
    Requests for advance assurances: where HMRC will not be bound by an assurance given
  43. VCM55400
    Requests for advance assurances: circumstances where HMRC will not give an advance assurance
  44. VCM55410
    Requests for advance assurances: responding to applications
  45. VCM55420
    Examination of accounts
  46. VCM55430
    Information powers
  47. VCM55440
    Liaison with CTIAA