C3.1812 CGT Exempt Assets—Superannuation Funds And Annual Payments

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Commentary

Capital gains tax

No chargeable gain or allowable loss accrues on the disposal of a right to, or to any part of¹:

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(a)�� any allowance, annuity or capital sum payable out of any superannuation fund, or under any superannuation scheme established solely or mainly for employed persons and their dependants
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(b)�� annual payments due under deeds of covenant and not secured on any property

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

B6.749 ATED—property developers

B5.301 Intellectual property—overview

B3.340A Hire purchase of plant and machinery and similar contracts

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

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

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C3.1812 CGT exempt assets—superannuation funds and annual payments

Capital gains tax

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

B6.749 ATED—property developers

B5.301 Intellectual property—overview

B3.340A Hire purchase of plant and machinery and similar contracts

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

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E4.11120 Additional annual returns by employers—overview

C2.501A Compensation and capital gains tax—overview

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

E8.811 National Insurance number—refusal of application

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

C2.902 Wasting assets—wasting of allowable expenditure

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

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

I5.1212 Protector of a foreign trust

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

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C3.1812 CGT exempt assets—superannuation funds and annual payments

Capital gains tax

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