A6.1207 UK Legislation

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Commentary

Administration and compliance

A number of UK acts incorporate an international perspective and specifically facilitate the sharing of information.

Anti-terrorism, Crime and Security Act 2002

HMRC have powers¹ to disclose information held by them (including information held by them prior to 14 December 2001 when the Act came into force) and make it available for the purposes of:

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•�� any criminal investigation whatsoever which is being or may be carried out, whether in the United Kingdom or elsewhere
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•�� any criminal proceedings whatsoever

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

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

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

I7.504 Designation for the conditional exemption

E6.303A Domicile of origin

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A6.1207 UK legislation

Administration and compliance

Anti-terrorism, Crime and Security Act 2002

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

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

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

I7.504 Designation for the conditional exemption

E6.303A Domicile of origin

B2.413 Car hire

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

E8.271 Liability for Class 1A contributions

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

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

C1.511 Use of Mansworth v Jelley losses

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

B3.1006 The relevant interest

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

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

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

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

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A6.1207 UK legislation

Administration and compliance

Anti-terrorism, Crime and Security Act 2002

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