ND.2535 Pensions (Extension Of Automatic Enrolment) Act 2023

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Commentary

New developments, tax rates and allowances, table of cases

The Pensions (Extension of Automatic Enrolment) Act 2023 received Royal Assent on 18 September 2023.

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E5.607 Corporate members

I7.504 Designation for the conditional exemption

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

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

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

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

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

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

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ND.2535 Pensions (Extension of Automatic Enrolment) Act 2023

New developments, tax rates and allowances, table of cases

E5.607 Corporate members

I7.504 Designation for the conditional exemption

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

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

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

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

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

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

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ND.2535 Pensions (Extension of Automatic Enrolment) Act 2023

New developments, tax rates and allowances, table of cases

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT