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Home / Simons-Taxes /Business tax /Part B2 How are trade profits and losses calculated? /Division B2.4 Trading expenses—specific items /Which expenses may be deductible? / B2.435 Export Credits Guarantee Department

B2.435 Export Credits Guarantee Department

Business tax

Insurance is offered under the Export Credits Guarantee Department's scheme to protect overseas investments against risks of expropriation, war and currency inconvertibility. The scheme applies to assets of overseas branches but also to equity

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E5.406A Employees of European Union institutions—tax exemptions

B6.749 ATED—property developers

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

I4.142A Liabilities which are not discharged out of the estate

B4.130 Summary of OECD guidelines on arm's length principle

E4.11120 Additional annual returns by employers—overview

A4.214 Claims following further assessments—income tax and capital gains tax

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

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

C3.305 Rollover relief—time limit for acquisition of replacement assets

C2.1016 Option to subscribe for shares in a company (share warrants)

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general

D1.1422 Calculating NGIE and ANGIE

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