E5.102 Statutory Definition Of 'Living Together'

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Commentary

Personal and employment tax

Individuals who are married or in a civil partnership are treated as living together for income and capital

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

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

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

I9.325 Foreign pensions free from IHT

B5.123 BPS—negligible value claims

C2.501A Compensation and capital gains tax—overview

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

B2.319 Duality of purpose—apportionment of the expenditure

C1.511 Use of Mansworth v Jelley losses

B5.846 Charities and close companies

I5.1122 More than one settlor (income tax and CGT)

D6.711 Liquidation—capital gains implications

D6.233 Rights issue—sale of rights nil paid

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

D4.412 CFCs—excluded territories exemption

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E5.102 Statutory definition of 'living together'

Personal and employment tax

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

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

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

I9.325 Foreign pensions free from IHT

B5.123 BPS—negligible value claims

C2.501A Compensation and capital gains tax—overview

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

B2.319 Duality of purpose—apportionment of the expenditure

C1.511 Use of Mansworth v Jelley losses

B5.846 Charities and close companies

I5.1122 More than one settlor (income tax and CGT)

D6.711 Liquidation—capital gains implications

D6.233 Rights issue—sale of rights nil paid

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

D4.412 CFCs—excluded territories exemption

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E5.102 Statutory definition of 'living together'

Personal and employment tax

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