Deferral relief

Deferral relief

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Hi all,

Just something that was on my mind as I couldn't find out anything about this specific point. HMRC says there is no minimum or maximum when deferring CGT by purchasing EIS shares but does that mean for example, should I purchase £10000 worth of shares that I could defer any value between £0 and £10000 or can you only defer the whole purchase price?

Thanks in advance.

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By User deleted
20th Oct 2014 13:23

You need to invest to the extent you need to defer the gains. See VCM23080. There is an indirect limit for for maximum investments i.e. the gross asset test.

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By Paul Hawes
20th Oct 2014 14:39

Nice

That was what I was looking for! Thanks for the response :)

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