ND.2790 CIOT Consultation Response: Simplifying The Taxation Of Offshore Interest

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New developments, tax rates and allowances, table of cases

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E5.607 Corporate members

I4.265 Lifetime transfers reported late

A4.204 Claims procedure—corporation tax

I9.325 Foreign pensions free from IHT

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

A1.543 Welsh GAAR

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ND.2790 CIOT consultation response: Simplifying the Taxation of Offshore Interest

New developments, tax rates and allowances, table of cases

E5.607 Corporate members

I4.265 Lifetime transfers reported late

A4.204 Claims procedure—corporation tax

I9.325 Foreign pensions free from IHT

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

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

B5.820 Charity's profits of trade—general liability to income tax

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

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

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

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

E4.115 Employment income—place of performance of duties

E4.1167 Payments made after leaving and after issue of form P45

D6.233 Rights issue—sale of rights nil paid

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

D4.412 CFCs—excluded territories exemption

E6.102K Statutory residence test—the definition of a 'home'

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ND.2790 CIOT consultation response: Simplifying the Taxation of Offshore Interest

New developments, tax rates and allowances, table of cases

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POLICIES

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