E4.116 Employment Income—Continental Shelf Operations

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Commentary

Personal and employment tax

The territorial waters of the UK up to a 12-mile limit¹ are for income tax purposes deemed to be part of the UK². In addition, various

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

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

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

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

A1.810 Limitation

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

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

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

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B2.472 Tax and tax-related expenditure

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