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Home / Simons-Taxes /Corporate tax /Part D8 Investment schemes /Division D8.3 Corporate venturing scheme /Corporate venturing scheme—further provisions / D8.390 Corporate venturing scheme—identification of shares

D8.390 Corporate venturing scheme—identification of shares

Corporate tax

D8.390 Corporate venturing scheme—identification of shares

There are special rules identifying the shares disposed of when an investing company disposes of part of its holding that includes shares, to which investment relief is attributable, that are of the same class and in the same company and the investing company has held continuously since they were issued¹. These special rules apply for the purposes of both the corporate

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I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

I9.421 Situs of simple contract debts for IHT

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

B2.306 General tests for distinguishing between capital and revenue expenditure

E4.11120 Additional annual returns by employers—overview

B5.123 BPS—negligible value claims

A4.557 Late filing penalties—company tax returns

E8.271 Liability for Class 1A contributions

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

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

E4.115 Employment income—place of performance of duties

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

I5.1122 More than one settlor (income tax and CGT)

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

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