An Introduction to the Enterprise Investment Scheme.
IHTM38472 - Bankruptcy and the Enforcement & Insolvency Service (EIS): arrears in EIS Arrears already working in EIS will fall into two categories: before a Bankruptcy Order is made; and after a Bankruptcy Order is…
VCM15015 - EIS: income tax relief: withdrawal or reduction of EIS relief: disposal of shares ITA07/S209 Where relief has to be reduced following a disposal, the amount of the reduction is: the amount of relief …
IHTM38474 - Bankruptcy and the Enforcement & Insolvency Service (EIS): action in EIS after referral If payment is not received, EIS will draft a Statutory Demand. This is served upon the judgement debtor by a …
explains hmrc's power to obtain information in cases where eis income tax relief may not be due
explains attribution of eis relief to shares for eis income tax relief purposes
explains the form and amount of eis income tax relief due
explains the time limits for making assessments to withdrawal or reduce eis income tax relief
IHTM38469 - Bankruptcy and the Enforcement & Insolvency Service (EIS): referring to EIS: "no arrears" cases If there are no arrears at EIS, a final warning letter on the lines of the example in IH79TM384 should be …
IHTM38468 - Bankruptcy and the Enforcement & Insolvency Service (EIS): referring to EIS: general Once it is decided to enforce a judgement by way of bankruptcy, the method of our referral to EIS depends very much on …
IHTM38467 - Bankruptcy and the Enforcement & Insolvency Service (EIS): EIS: the five teams IHT will deal with HMRC IHT will generally deal with one of the following teams in EIS: New Case Reception Team All arrears…
provides brief overview of eligibility for eis income tax relief
provides overview of procedure for dealing with the withdrawal or reduction of eis income tax relief
explains consequences of repayments of share capital to other persons
explains eis income tax relief and deferral relief is not available where ther is a put or call option over shares.
rovides an overview of consequences for eis income tax relief when value is received by the investor
rovides an overview of the withdrawal or reduction of eis relief
explains the date from which interest is chargeable when eis relief is withdrawn or reduced
explains assessments to be made for withdrawing or reducing eis income tax relief
This subject provides a general introduction to enforcement action.