E1.566 Interest On Repayment Of Student Loan

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Commentary

Personal and employment tax

Interest paid to borrowers of student loans in respect of refunds of overpayments of such loans is exempt

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

I7.504 Designation for the conditional exemption

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

A1.810 Limitation

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

C2.902 Wasting assets—wasting of allowable expenditure

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

E1.1435 Appealing transactions in securities counteraction notices

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

D1.404B Large company definition for R&D tax relief

E4.115 Employment income—place of performance of duties

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

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

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

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E1.566 Interest on repayment of student loan

Personal and employment tax

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

I7.504 Designation for the conditional exemption

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

A1.810 Limitation

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

C2.902 Wasting assets—wasting of allowable expenditure

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

E1.1435 Appealing transactions in securities counteraction notices

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

D1.404B Large company definition for R&D tax relief

E4.115 Employment income—place of performance of duties

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

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

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

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E1.566 Interest on repayment of student loan

Personal and employment tax

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