E1.542 Restriction Of Deductions Relating To FOTRA Securities

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Commentary

Personal and employment tax

A beneficial owner¹ of a FOTRA security who would be exempt from tax² on the security under

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B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

B2.306 General tests for distinguishing between capital and revenue expenditure

I9.325 Foreign pensions free from IHT

E8.810 Application for a National Insurance number

B2.413 Car hire

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

E5.406 Employees of European Union delegations—tax exemptions

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1146 The PAYE cumulative basis—overview

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid

C3.1706 PPR relief where there is job-related accommodation

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E1.542 Restriction of deductions relating to FOTRA securities

Personal and employment tax

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

B2.306 General tests for distinguishing between capital and revenue expenditure

I9.325 Foreign pensions free from IHT

E8.810 Application for a National Insurance number

B2.413 Car hire

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

E5.406 Employees of European Union delegations—tax exemptions

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1146 The PAYE cumulative basis—overview

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid

C3.1706 PPR relief where there is job-related accommodation

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E1.542 Restriction of deductions relating to FOTRA securities

Personal and employment tax

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