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Home / Simons-Taxes /Administration and compliance /Part A4 Returns, assessment and collection /Division A4.4 Deduction of tax at source /Deduction of tax from payments by companies connected with exempt demergers / A4.443 Deduction of tax from non-commercial payments by companies connected with exempt demergers

A4.443 Deduction of tax from non-commercial payments by companies connected with exempt demergers

Administration and compliance

A4.443 Deduction of tax from non-commercial payments by companies connected with exempt demergers

ITA 2007, s 928 requires that, on making a payment chargeable to tax under CTA 2010, s 1086 (chargeable payments connected with exempt demergers; see D6.423), the person by or

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I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

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

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

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.501A Compensation and capital gains tax—overview

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

C2.201 Allowable expenditure for capital gains—overview

B3.1006 The relevant interest

D1.1061 Substantial shareholding exemption—interaction with other reliefs

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

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

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

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

I5.1304 Beneficiary with contingent interest

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