E5.622B Relief Against Chargeable Gains—ITA 2007, Ss 64, 71

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Commentary

Personal and employment tax

A current/preceding year set-off claim under ITA 2007, s 64 (see E5.622) can be extended¹ to chargeable gains.

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B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

B2.413 Car hire

A4.557 Late filing penalties—company tax returns

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.902 Wasting assets—wasting of allowable expenditure

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

D4.412 CFCs—excluded territories exemption

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E5.622B Relief against chargeable gains—ITA 2007, ss 64, 71

Personal and employment tax

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

B2.413 Car hire

A4.557 Late filing penalties—company tax returns

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.902 Wasting assets—wasting of allowable expenditure

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

D4.412 CFCs—excluded territories exemption

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E5.622B Relief against chargeable gains—ITA 2007, ss 64, 71

Personal and employment tax

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