E5.112 Maintenance Arising Or Received From Abroad

Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.1 Spouses and civil partners /Maintenance payments / E5.112 Maintenance arising or received from abroad

Commentary

Personal and employment tax

No relief is available under what is now ITEPA 2003,

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B3.325 General exclusions—first-year qualifying expenditure

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

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

C2.902 Wasting assets—wasting of allowable expenditure

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

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

E1.1435 Appealing transactions in securities counteraction notices

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

B8.210 Restrictions on sideways loss relief

I5.221 Lifetime termination of QIIP—general

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

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

D6.233 Rights issue—sale of rights nil paid

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

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E5.112 Maintenance arising or received from abroad

Personal and employment tax

B3.325 General exclusions—first-year qualifying expenditure

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

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

C2.902 Wasting assets—wasting of allowable expenditure

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

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

E1.1435 Appealing transactions in securities counteraction notices

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

B8.210 Restrictions on sideways loss relief

I5.221 Lifetime termination of QIIP—general

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

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

D6.233 Rights issue—sale of rights nil paid

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

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E5.112 Maintenance arising or received from abroad

Personal and employment tax

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