I11.724 Promoters Of Tax Avoidance Schemes (POTAS)

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Commentary

IHT, trusts and estates

HMRC has the power to stop persons promoting certain arrangements that may give rise to a tax advantage

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I7.333A Companies and replacement APR property

C1.106A Annual exempt amount

A1.810 Limitation

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

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

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

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

B3.1006 The relevant interest

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

C2.1016 Option to subscribe for shares in a company (share warrants)

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

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

E6.102K Statutory residence test—the definition of a 'home'

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I11.724 Promoters of tax avoidance schemes (POTAS)

IHT, trusts and estates

I7.333A Companies and replacement APR property

C1.106A Annual exempt amount

A1.810 Limitation

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

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

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

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

B3.1006 The relevant interest

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

C2.1016 Option to subscribe for shares in a company (share warrants)

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

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

E6.102K Statutory residence test—the definition of a 'home'

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I11.724 Promoters of tax avoidance schemes (POTAS)

IHT, trusts and estates

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