B5.633 Fishing

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Commentary

Business tax

HMRC guidance as to the treatment of the certain grants payable under Government schemes is as follows¹:

Decommissioning grant

A decommissioning grant may be payable when a fishing vessel is permanently broken up or otherwise permanently disabled so that it is incapable of use for any seagoing purposes. In certain cases, the vessel

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E5.607 Corporate members

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

I7.323 APR and successions

B2.218 Surplus business accommodation

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

C1.106A Annual exempt amount

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

E8.811 National Insurance number—refusal of application

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

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

E4.115 Employment income—place of performance of duties

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

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

E7.234 Other types of lifetime benefit lump sum

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B5.633 Fishing

Business tax

Decommissioning grant

E5.607 Corporate members

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

I7.323 APR and successions

B2.218 Surplus business accommodation

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

C1.106A Annual exempt amount

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

E8.811 National Insurance number—refusal of application

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

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

E4.115 Employment income—place of performance of duties

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

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

E7.234 Other types of lifetime benefit lump sum

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B5.633 Fishing

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Decommissioning grant

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