A4.341 Double Assessment

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Commentary

Administration and compliance

No one can be taxed on the same source of income for the same period of

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E5.607 Corporate members

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

C1.106A Annual exempt amount

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

A1.543 Welsh GAAR

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

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

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

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

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

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1122 More than one settlor (income tax and CGT)

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

E1.416 Dividends from non-UK resident companies—general

D1.1422 Calculating NGIE and ANGIE

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A4.341 Double assessment

Administration and compliance

E5.607 Corporate members

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

C1.106A Annual exempt amount

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

A1.543 Welsh GAAR

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

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

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

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

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

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1122 More than one settlor (income tax and CGT)

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

E1.416 Dividends from non-UK resident companies—general

D1.1422 Calculating NGIE and ANGIE

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A4.341 Double assessment

Administration and compliance

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