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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.2 Venture Capital Trust schemes (VCTs) /�հ�ղ�—a�峾��Ծ��ٰ��پ��ǲ� / E3.275 Information required by HMRC about a VCT

E3.275 Information required by HMRC about a VCT

Personal and employment tax

HMRC may by notice require a company that is or has been a VCT (or any investor or, from 12 August 2014, a nominee for an investor) to furnish them with such information

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

B6.749 ATED—property developers

I7.323 APR and successions

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

I9.325 Foreign pensions free from IHT

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E5.406 Employees of European Union delegations—tax exemptions

B5.820 Charity's profits of trade—general liability to income tax

E8.271 Liability for Class 1A contributions

C2.902 Wasting assets—wasting of allowable expenditure

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

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

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

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