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

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New developments, tax rates and allowances, table of cases

Zeital v Kaye [2010] EWCA Civ 159 I3.133

Zhang v HMRC [2020] UKFTT

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

D1.8101 Groups of companies

I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

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

C1.106A Annual exempt amount

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

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

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I11.215 IHT accounts—excepted settlements

C2.106 Deferred and contingent consideration on disposals

D4.104 Company residence and the case law test

D1.1422 Calculating NGIE and ANGIE

E6.102K Statutory residence test—the definition of a 'home'