E5.641 Background

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Commentary

Personal and employment tax

E5.641 Background

Names can accumulate part of their underwriting profits in a fund to cover future losses¹. Only individual

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

B6.749 ATED—property developers

I9.421 Situs of simple contract debts for IHT

B3.340A Hire purchase of plant and machinery and similar contracts

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E4.622 Vans—main rules

I5.226 Disposals of QIIPs for consideration

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

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

I5.221 Lifetime termination of QIIP—general

B3.306 Meaning of plant and machinery

E3.192 CGT loss relief on disposal of EIS shares

I5.1304 Beneficiary with contingent interest

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E5.641 Background

Personal and employment tax

E5.641 Background

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

B6.749 ATED—property developers

I9.421 Situs of simple contract debts for IHT

B3.340A Hire purchase of plant and machinery and similar contracts

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E4.622 Vans—main rules

I5.226 Disposals of QIIPs for consideration

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

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

I5.221 Lifetime termination of QIIP—general

B3.306 Meaning of plant and machinery

E3.192 CGT loss relief on disposal of EIS shares

I5.1304 Beneficiary with contingent interest

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E5.641 Background

Personal and employment tax

E5.641 Background

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