VCM2060 - Introduction to the Venture Capital Schemes: Overview and background: changes to the Venture Capital Schemes manual
This guidance was rewritten in 2012. Most of the content of the VCM has not changed, but it has been substantially re-ordered to reflect the structure of the legislation following the Tax Law Rewrite Project.
»Ê¹ÚÌåÓýappre is now new material following recent changes to legislation that have been incorporated within the guidance. »Ê¹ÚÌåÓýapp guidance has been updated introducing a new chapter that will outline latest changes made by Finance Acts. »Ê¹ÚÌåÓýapp introduction to the venture capital schemes (VCM1000) and background to the venture capital schemes manual (VCM2000) have been merged and re-drafted to bring this up to dated and in line with the legislation.
It is not practical to provide a page-by-page guide to show how the former guidance has been re-arranged in the new guidance. Some pages have been deleted because the information was repetitive or outdated.