ND.2817 Income Tax (Exemption Of Scottish Adult Disability Living Allowance) Regulations, SI 2025/212 And The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order, SI 2025/224

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New developments, tax rates and allowances, table of cases

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ND.2817 Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations, SI 2025/212 and the Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order, SI 2025/224

New developments, tax rates and allowances, table of cases

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

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

I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

B2.413 Car hire

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

B2.315 The concept of wholly and exclusively

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

D3.410 Benefits provided by close companies to participators

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

B2.202 Capital receipts

D4.104 Company residence and the case law test

C3.1706 PPR relief where there is job-related accommodation

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ND.2817 Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations, SI 2025/212 and the Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order, SI 2025/224

New developments, tax rates and allowances, table of cases

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