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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.7 Allowable employee deductions and exempt employer payments /Education and training / E4.736B Education and training—general

E4.736B Education and training—general

Personal and employment tax

E4.736B Education and training—general

Exemptions relating to education and training are contained in ITEPA 2003, ss 250–260 (Pt 4, Ch

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I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

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

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

A1.543 Welsh GAAR

A1.810 Limitation

B5.820 Charity's profits of trade—general liability to income tax

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

I8.335 Valuation on death of partner in service

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

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

I5.221 Lifetime termination of QIIP—general

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

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

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

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

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