VCTs

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Practice notes
Share sale or asset sale—tax considerationsThe sale of a company's business can be structured as either:•a sale of assets owned by the company (an...
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19th May
Practice notes
VAT—triangulationIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 19th May
Practice notes
What is an intangible fixed asset?Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
UK Crown Dependency/Overseas Territory Agreements (CDOT)—FAQsWhat are the CDOT agreements?The UK entered into agreements with its three Crown...
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Produced in partnership with Ali Kazimi of Hansuke 19th May
Practice notes
VAT treatment of damages and compensation paymentsFORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the...
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19th May
Practice notes
Amortisation of intangible fixed assetsWhere a company acquires (or otherwise incurs capitalised expenditure upon) an intangible fixed asset that...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
EIS—deferred gain becomes chargeable to CGTCoronavirus (COVID-19): In response to the coronavirus (COVID-19) pandemic, the government introduced a...
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19th May
Practice notes
Property holding structures—direct tax treatment of a Jersey property unit trust (JPUT)STOP PRESS relating to property rich collective investment...
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19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
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19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
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Produced in partnership with Martin Wilson 19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes
Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
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Produced in partnership with Zoe Feller of Bird & Bird 19th May
Practice notes
Why have a tax covenant?It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a...
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19th May
Practice notes
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
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19th May

Most recent VCTs content

Q&As
Can shares acquired under an Advanced Subscription Agreement still qualify for venture capital trust (VCT) relief?An Advanced Subscription Agreement...
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31st Jul
Practice notes
VCTs—qualifying holdings: qualifying tradesLike the enterprise investment scheme (EIS), the venture capital trust (VCT) regime is designed to...
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31st Jul
Practice notes
VCTs—VCT conditions for HMRC approvalLike the enterprise investment scheme (EIS), the venture capital trust (VCT) regime is designed to encourage...
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31st Jul
Practice notes
VCTs—circumstances in which relief is withdrawn or reducedLike the enterprise investment scheme (EIS), the venture capital trust (VCT) regime is...
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31st Jul
Practice notes
VCTs—introduction, tax reliefs and returnsLike the enterprise investment scheme (EIS), the VCT regime is designed to encourage investment in smaller,...
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31st Jul
Practice notes
VCTs—qualifying holdings: investee companiesLike the enterprise investment scheme (EIS), the venture capital trust (VCT) regime is designed to...
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31st Jul
Practice notes
VCTs—qualifying holdings: conditions relating to shares or securities, funds raised and arrangementsLike the enterprise investment scheme (EIS), the...
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31st Jul
Precedents
Qualifying holding advance assurance letter—VCTSmall Companies Enterprise Centre (Admin team)Mid-size Business S0777NewcastleNE98 1ZZ[Insert...
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30th Jul

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