HM Revenue & Customs 13 January 2016, VCM75310 (Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases: transfers of shares before disposal)

Venture Capital Schemes Manual › Share Loss Relief › individual and corporate claimants › individual claimants › more complex cases › transfers of shares before disposal — VCM75310The simple case of continuous ownership of shares by the subscriber may be complicated by a transfer of those shares by the subscriber to his or her spouse or civil partner.