Tax Credits—2024/25

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New developments, tax rates and allowances, table of cases

Annual amounts 2024/25	£
Child tax credit
Family element	545
Child element (for each child)	3,455
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E5.607 Corporate members

I7.504 Designation for the conditional exemption

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

I5.251 Absolute entitlement by the life tenant

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

C2.108 Contingent liabilities

C3.305 Rollover relief—time limit for acquisition of replacement assets

C1.511 Use of Mansworth v Jelley losses

I5.1122 More than one settlor (income tax and CGT)

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

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

D4.104 Company residence and the case law test

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

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Tax credits—2024/25

New developments, tax rates and allowances, table of cases

E5.607 Corporate members

I7.504 Designation for the conditional exemption

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

I5.251 Absolute entitlement by the life tenant

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

C2.108 Contingent liabilities

C3.305 Rollover relief—time limit for acquisition of replacement assets

C1.511 Use of Mansworth v Jelley losses

I5.1122 More than one settlor (income tax and CGT)

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

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

D4.104 Company residence and the case law test

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

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Tax credits—2024/25

New developments, tax rates and allowances, table of cases

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