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    Corporation tax - Special situations - Corporate venturing scheme - Occasions of withdrawal of relief - Breach of conditions - b. Issuing company - Trading activities - 15200

    A trade will be non-qualifying if the company carries on any excluded activities, and they comprise more than 20% of the trade. These include: - dealing in goods other than as part of a wholesale...

    Income tax - Income from UK land and property - Types of property income - Exceptions - 23005

    Property receipts are outside the scope of property business income if they are: - exempt from tax (income from the occupation of commercially managed woodlands); or - taxed as trading income:...

    Income tax - Savings and investments - Tax incentivised investment schemes - Enterprise Investment Scheme (EIS) - Conditions for relief - Qualifying company - Qualifying trades - 24485

    A qualifying trade means a trade carried out on a commercial basis with a view to making a profit. A company is the parent company of a trading group when it has only qualifying subsidiaries....

    Income tax - Employment income - Employee share schemes - Enterprise management incentives - Qualifying options - a. Qualifying company - Trading activities - 28640

    A qualifying trade exists if it: - is carried on through a permanent establishment in the UK; - is conducted on a commercial basis and with a view to the realisation of profits; and - does not consist...

    Capital gains tax - Reliefs - Gift relief - Scope - 51580

    The following assets qualify for relief if they are gifted to a UK resident person: Asset ¶¶ Exclusions Business assets¶51585 Gifts falling into these categories will not qualify for gift...

    Trusts, settlements and estates - Capital gains tax and trusts - Gains assessed on the settlor - During lifetime - Reliefs - 68305

    If the disposal gives rise to a chargeable gain, in certain circumstances the settlor may be entitled to claim holdover relief, or no gain/no loss treatment may apply, as outlined in the following table....