ND.2791 CIOT Response: The Tax Administration Framework Review: New Ways To Tackle Non-Compliance

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New developments, tax rates and allowances, table of cases

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

I4.265 Lifetime transfers reported late

I4.142A Liabilities which are not discharged out of the estate

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

E4.11120 Additional annual returns by employers—overview

C2.501A Compensation and capital gains tax—overview

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ND.2791 CIOT response: The Tax Administration Framework Review: New ways to tackle non-compliance

New developments, tax rates and allowances, table of cases

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

I4.265 Lifetime transfers reported late

I4.142A Liabilities which are not discharged out of the estate

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

E4.11120 Additional annual returns by employers—overview

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

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

I7.120A BPR and excepted assets

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

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

B2.472 Tax and tax-related expenditure

D6.233 Rights issue—sale of rights nil paid

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

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ND.2791 CIOT response: The Tax Administration Framework Review: New ways to tackle non-compliance

New developments, tax rates and allowances, table of cases

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