風(fēng)險資本信托是什么_2024年ACCA考試ATX知識點
泉水，奮斗之路越曲折，心靈越純潔。acca考試科目多，需要的備考周期長。同學(xué)們在備考期間需要制定能夠落地的備考計劃，認(rèn)真學(xué)習(xí)、復(fù)習(xí)基礎(chǔ)知識點，遇到不懂的問題不要鉆牛角尖。今天整理了ATX科目Venture capital trusts（風(fēng)險資本信托）相關(guān)知識點，詳見正文。
【內(nèi)容導(dǎo)航】
Venture capital trusts-風(fēng)險資本信托
【知識點】
Venture capital trusts-風(fēng)險資本信托
Venture capital trusts-風(fēng)險資本信托
Venture capital trust (VCT) is a listed company that invests in small unquoted trading company (EIS type).
The investors spread their risk.
The investment in VCT is moderately high risk investment.
Tax implication for VCT
① Investment
Relief given as tax reducer:
=Lower of:
? 30% of the amount subscribed (up to ￡200,000) and
? The individual's tax liability for the year
Option:
? The relief can only be claimed in the current tax year
If the shares are held for ≥5 years, the benefit of the IT relief is kept
② Holding period
? Dividends received are tax-free income
③ Disposal – IT relief (withdraw or not)
? The withdrawal of income relief is the same as EIS and SEIS except that the holding period is 5 years
④ Disposal-CGT
? Gains on disposal of both secondary purchases or new issues of VCTs shares are exempt from CGT
? Losses are not allowable
Note: there is no minimum holding period requirement
There is no VCT reinvestment relief
只有堅持，努力學(xué)習(xí)，讓自己更強(qiáng)大，才能走遍天下。以上就是為大家整理的ATX科目考試知識點了，2024年9月acca考試在即，請大家認(rèn)真?zhèn)淇肌?/span>
注：以上來自23年基礎(chǔ)精講班-Jenny Liu第21講
（本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載）
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