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Home / Simons-Taxes /Business tax /Part B5A Charities and CASCs /Division B5.8 Charities /Income of charities—tax treatment / B5.832 Charity exemption for public revenue dividends

B5.832 Charity exemption for public revenue dividends

Business tax

Public revenue dividends on securities which are in the name of trustees are not taken into account in calculating total income so far as the dividends are

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

B6.749 ATED—property developers

E4.11120 Additional annual returns by employers—overview

B5.123 BPS—negligible value claims

B2.413 Car hire

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

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

E8.811 National Insurance number—refusal of application

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

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

E4.1318 Special mixed fund rules

C3.305 Rollover relief—time limit for acquisition of replacement assets

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

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

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

D4.104 Company residence and the case law test

C3.1706 PPR relief where there is job-related accommodation

I5.1304 Beneficiary with contingent interest