I3.742 POAT—Guarantees

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Commentary

IHT, trusts and estates

Where a person ('A') acts as guarantor in respect of a loan made to another person ('B') by

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

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

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

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

E8.810 Application for a National Insurance number

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

E4.1146 The PAYE cumulative basis—overview

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

D1.1061 Substantial shareholding exemption—interaction with other reliefs

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

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I3.742 POAT—guarantees

IHT, trusts and estates

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

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

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

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

E8.810 Application for a National Insurance number

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

E4.1146 The PAYE cumulative basis—overview

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

D1.1061 Substantial shareholding exemption—interaction with other reliefs

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

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I3.742 POAT—guarantees

IHT, trusts and estates

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