There are a myriad of rules to comply with and if one or more are broken, then legislation provides for a complete withdrawal of tax reliefs. This could result in the investor being faced with an unexpected tax liability. The legislation also provides for the amount of relief obtained, or ...
Due to a change in rules in 2015 and 2017, all VCT managers run 'evergreen' strategies, which have no set time period for being active. Britton added: "Generally speaking these changes represent a tidying-up of the sector, leaving a smaller number of larger, more cost-effective VCTs. "...
830. This figure may be used by shareholders in the Company as the denominator for the calculations by which they will determine if they are required to notify their interest in, or a change to their interest in, the share capital of the Company under the Disclosure and Transparency Rules. ...
资料来源:HMRC官方网站在VCT资格条件中,所谓重大持有份额(一)上市准则(Qualifying Holding),是指对合格被投资企业所持2010年4月6日,英国FSA开始实施新的上有的份额必须是以股权(share)或证券(security)市规则(Listing Rules,以下简称LR),该准则将公(包括五年期及以上成熟期贷款,但是不包括担保司上市标准分为两类,...
Albion Development VCT PLC LEI Code 213800FDDMBD9QLHLB38 As required by the UK Listing Authority's Disclosure Guidance and Transparency Rules 4.1 and...
the shortage and cost of senior debt may create an opportunity for the Company to invest greater amounts of equity in companies with lower leverage (which will be facilitated by the recent changes in the VCT rules removing the annual £1 million limit on the amount a VCT can invest in a...
The article reports on changes in venture capital trust (VCT) rules by British Chancellor George Osborne in his Autumn Statement under which subscription f... Berry,Michael - 《Fundweb》 被引量: 0发表: 2013年 Ben Yearsley: Resurgence of the generalist VCT In this article the author focuses ...