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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.6 Community investment tax relief /Further community investment tax relief provisions / E3.653 Community investment tax relief—postponement of tax pending appeal

E3.653 Community investment tax relief—postponement of tax pending appeal

Personal and employment tax

Investors cannot claim to postpone payment of tax pending an appeal on the grounds that they are eligible

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D6.503 International movement of capital—reportable transactions and events

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

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

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

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

C2.1231 Leases—deemed premiums

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

E4.1146 The PAYE cumulative basis—overview

C1.511 Use of Mansworth v Jelley losses

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

E4.1167 Payments made after leaving and after issue of form P45

B5.101 What is 'farming' and 'market gardening'

C2.106 Deferred and contingent consideration on disposals

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

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

E6.102K Statutory residence test—the definition of a 'home'

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