E1.406 Building Society Dividends

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Commentary

Personal and employment tax

Any dividend paid by a building society is treated as interest for the purpose of the income tax

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

I4.265 Lifetime transfers reported late

I7.504 Designation for the conditional exemption

B5.123 BPS—negligible value claims

B2.413 Car hire

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.810 Limitation

B5.812A Particular charitable bodies

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

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

D3.410 Benefits provided by close companies to participators

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

D4.412 CFCs—excluded territories exemption

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E1.406 Building society dividends

Personal and employment tax

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

I4.265 Lifetime transfers reported late

I7.504 Designation for the conditional exemption

B5.123 BPS—negligible value claims

B2.413 Car hire

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.810 Limitation

B5.812A Particular charitable bodies

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

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

D3.410 Benefits provided by close companies to participators

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

D4.412 CFCs—excluded territories exemption

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E1.406 Building society dividends

Personal and employment tax

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