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Home / Simons-Taxes /New developments, tax rates and allowances, table of cases /Table of Cases / X

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New developments, tax rates and allowances, table of cases

X Holding BV v Staatssecretaris van Financiën [2009] STC 2441 A2.204

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B6.749 ATED—property developers

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

I3.367 Fall in value relief—changes in interests in land

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

B2.413 Car hire

E5.406 Employees of European Union delegations—tax exemptions

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

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

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

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

B2.472 Tax and tax-related expenditure

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.104 Company residence and the case law test

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