I5.903 Settlements And Income Tax And CGT

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Commentary

IHT, trusts and estates

The commentary on settlements and income tax can now be found in the following Divisions:

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E4.507S Operation of the charge on securities with artificially enhanced market value

C1.106 Allowable capital losses

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

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

B5.123 BPS—negligible value claims

B2.413 Car hire

A1.543 Welsh GAAR

E8.811 National Insurance number—refusal of application

B2.315 The concept of wholly and exclusively

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

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

I8.335 Valuation on death of partner in service

C3.305 Rollover relief—time limit for acquisition of replacement assets

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

E4.115 Employment income—place of performance of duties

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

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general

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I5.903 Settlements and income tax and CGT

IHT, trusts and estates

E4.507S Operation of the charge on securities with artificially enhanced market value

C1.106 Allowable capital losses

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

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

B5.123 BPS—negligible value claims

B2.413 Car hire

A1.543 Welsh GAAR

E8.811 National Insurance number—refusal of application

B2.315 The concept of wholly and exclusively

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

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

I8.335 Valuation on death of partner in service

C3.305 Rollover relief—time limit for acquisition of replacement assets

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

E4.115 Employment income—place of performance of duties

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

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general

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I5.903 Settlements and income tax and CGT

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