D2.806 Digital Services Tax—Anti-Avoidance

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Commentary

Corporate tax

A targeted anti-avoidance measure for digital services tax (DST) is included in the provisions and drafted similarly to other anti-avoidance measures, for example in the anti-hybrid provisions of TIOPA 2010. Any arrangement entered into by a taxpayer with a main purpose of obtaining a tax

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D2.806 Digital services tax—anti-avoidance

Corporate tax

I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

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

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

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

A4.214 Claims following further assessments—income tax and capital gains tax

E8.810 Application for a National Insurance number

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

C2.1231 Leases—deemed premiums

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

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

B3.1006 The relevant interest

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

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

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE

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D2.806 Digital services tax—anti-avoidance

Corporate tax

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