HM Revenue & Customs 2 March 2023, VCM36070 (SEIS: withdrawal or reduction of SEIS relief: value received by investor: when value is received)
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United Kingdom · · · Cited by 2 · 09-03-2016
Venture Capital Schemes Manual › SEIS › withdrawal or reduction of SEIS relief › value received by investor › when value is received — VCM36070ITA07/S257FH, S257FIThe circumstances in which individuals receive value, and how that value is quantified for the purpose of computing the amount of a reduction of relief, are shown below.
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