I11.723 Disclosure Of Tax Avoidance Schemes (DOTAS)

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Commentary

IHT, trusts and estates

Promoters of certain tax avoidance schemes, and in some cases persons entering into transactions under such schemes,

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D6.503 International movement of capital—reportable transactions and events

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

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

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

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

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

E5.406 Employees of European Union delegations—tax exemptions

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

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

C2.902 Wasting assets—wasting of allowable expenditure

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

I7.120A BPR and excepted assets

E4.115 Employment income—place of performance of duties

D1.1061 Substantial shareholding exemption—interaction with other reliefs

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

B3.306 Meaning of plant and machinery

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.104 Company residence and the case law test

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