B5.168 Grants In Relation To Stock

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Commentary

Business tax

B5.168 Grants in relation to stock

Grants and subsidies which are directed towards specific expenses should be regarded as reducing those expenses in the farm accounts.

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B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

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

I7.504 Designation for the conditional exemption

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

I4.562 Sales and mortgages of reversionary interests

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

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

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

D3.410 Benefits provided by close companies to participators

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I5.221 Lifetime termination of QIIP—general

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

E7.234 Other types of lifetime benefit lump sum

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

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

I5.1304 Beneficiary with contingent interest

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

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B5.168 Grants in relation to stock

Business tax

B5.168 Grants in relation to stock

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

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

I7.504 Designation for the conditional exemption

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

I4.562 Sales and mortgages of reversionary interests

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

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

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

D3.410 Benefits provided by close companies to participators

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I5.221 Lifetime termination of QIIP—general

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

E7.234 Other types of lifetime benefit lump sum

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

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

I5.1304 Beneficiary with contingent interest

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

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B5.168 Grants in relation to stock

Business tax

B5.168 Grants in relation to stock

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