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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.2 Venture Capital Trust schemes (VCTs) /Qualifying holdings of a VCT / E3.265 Winding up of investee company

E3.265 Winding up of investee company

Personal and employment tax

An investee company that satisfies the conditions of ITA 2007 Pt 6 Ch 4 (ss 286–313) continues to be a qualifying company during its winding up, provided that the winding up is for genuine commercial reasons and is not part of a tax avoidance scheme¹.

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E4.507S Operation of the charge on securities with artificially enhanced market value

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

B2.218 Surplus business accommodation

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

C2.501A Compensation and capital gains tax—overview

E4.622 Vans—main rules

E8.811 National Insurance number—refusal of application

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

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

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C1.511 Use of Mansworth v Jelley losses

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I11.215 IHT accounts—excepted settlements

E7.234 Other types of lifetime benefit lump sum

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

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