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Home / Simons-Taxes /Administration and compliance /Part A1 Legal framework of the UK taxation system /Division A1.7 Recovery of tax by or against the Crown /Crown Proceedings Act 1947 / A1.703 Interpleader proceedings

A1.703 Interpleader proceedings

Administration and compliance

The Crown may obtain relief by way of interpleader proceedings, and may be made a party to such proceedings in the same manner as a subject, notwithstanding

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

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

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

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

E4.11120 Additional annual returns by employers—overview

D7.1140 Methods of leaving the REIT regime

A4.557 Late filing penalties—company tax returns

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

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

D1.404B Large company definition for R&D tax relief

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

I5.1212 Protector of a foreign trust

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

B2.472 Tax and tax-related expenditure

D4.412 CFCs—excluded territories exemption

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