ND.2795 Consultation-Inheritance Tax On Pensions: Liability, Reporting And Payment

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Commentary

New developments, tax rates and allowances, table of cases

The Government ran a technical consultation on the processes required to implement changes

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E4.507S Operation of the charge on securities with artificially enhanced market value

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

I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

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

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

B2.319 Duality of purpose—apportionment of the expenditure

C1.511 Use of Mansworth v Jelley losses

E6.324H Nominated income and gains and the ordering rules

E7.234 Other types of lifetime benefit lump sum

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE

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ND.2795 Consultation-Inheritance Tax on pensions: liability, reporting and payment

New developments, tax rates and allowances, table of cases

E4.507S Operation of the charge on securities with artificially enhanced market value

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

I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

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

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

B2.319 Duality of purpose—apportionment of the expenditure

C1.511 Use of Mansworth v Jelley losses

E6.324H Nominated income and gains and the ordering rules

E7.234 Other types of lifetime benefit lump sum

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE

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ND.2795 Consultation-Inheritance Tax on pensions: liability, reporting and payment

New developments, tax rates and allowances, table of cases

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POLICIES

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