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Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.5 Subcontractors in the construction industry /Construction industry scheme—registration of subcontractors / E5.554 Construction industry scheme—registration for payment under deduction—cancellation and appeals

E5.554 Construction industry scheme—registration for payment under deduction—cancellation and appeals

Personal and employment tax

In the case of registration for payment under deduction under the construction

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E4.507S Operation of the charge on securities with artificially enhanced market value

C1.106 Allowable capital losses

B5.301 Intellectual property—overview

I7.504 Designation for the conditional exemption

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

C2.1020 Employment-related securities options and capital gains

A1.810 Limitation

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

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

I8.335 Valuation on death of partner in service

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

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

I5.221 Lifetime termination of QIIP—general

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

I11.215 IHT accounts—excepted settlements

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

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