E8.735 International Aspects Of NIC—EU Legislation—Co-Operation

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Commentary

Personal and employment tax

Provision is made for co-operation in the application of the Regulation between competent authorities (or appropriate liaison

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E5.607 Corporate members

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

B3.325 General exclusions—first-year qualifying expenditure

I4.142A Liabilities which are not discharged out of the estate

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

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

B2.413 Car hire

E8.271 Liability for Class 1A contributions

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

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

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

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

B3.306 Meaning of plant and machinery

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

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

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