ND.2761 Pensions Schemes Newsletter 165 (December 2024)

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New developments, tax rates and allowances, table of cases

See LNB News 06/12/2024 2.

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B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

B3.340A Hire purchase of plant and machinery and similar contracts

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

E4.11120 Additional annual returns by employers—overview

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ND.2761 Pensions Schemes Newsletter 165 (December 2024)

New developments, tax rates and allowances, table of cases

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

B3.340A Hire purchase of plant and machinery and similar contracts

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

E4.11120 Additional annual returns by employers—overview

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

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

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

E4.1146 The PAYE cumulative basis—overview

D3.410 Benefits provided by close companies to participators

D1.404B Large company definition for R&D tax relief

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

E4.115 Employment income—place of performance of duties

I5.1212 Protector of a foreign trust

B2.202 Capital receipts

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

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ND.2761 Pensions Schemes Newsletter 165 (December 2024)

New developments, tax rates and allowances, table of cases

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT