Introduction To Consultations New Developments

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New developments, tax rates and allowances, table of cases

Introduction to consultations new developments

This section gives details of relevant HMRC consultations. Any changes to existing law/practice will be fully incorporated into

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

D1.8101 Groups of companies

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

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

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

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

B5.123 BPS—negligible value claims

E8.271 Liability for Class 1A contributions

B2.315 The concept of wholly and exclusively

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

C1.511 Use of Mansworth v Jelley losses

D6.711 Liquidation—capital gains implications

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

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

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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Introduction to consultations new developments

New developments, tax rates and allowances, table of cases

Introduction to consultations new developments

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

D1.8101 Groups of companies

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

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

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

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

B5.123 BPS—negligible value claims

E8.271 Liability for Class 1A contributions

B2.315 The concept of wholly and exclusively

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

C1.511 Use of Mansworth v Jelley losses

D6.711 Liquidation—capital gains implications

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

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

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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Introduction to consultations new developments

New developments, tax rates and allowances, table of cases

Introduction to consultations new developments

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

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