E1.1503 Tax Treatment Of Transfers Without Accrued Interest

Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.15 Accrued income scheme /Accrued income scheme—general / E1.1503 Tax treatment of transfers without accrued interest

Commentary

Personal and employment tax

Where under Stock Exchange rules (see E1.1502) the transferor accounts separately to the transferee for accrued interest, the transferor is deemed to make an accrued income payment to the transferee in the interest period in which the settlement day falls¹.

The

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

��Ƶ

E1.1503 Tax treatment of transfers without accrued interest

Personal and employment tax

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

B3.325 General exclusions—first-year qualifying expenditure

B4.130 Summary of OECD guidelines on arm's length principle

B2.306 General tests for distinguishing between capital and revenue expenditure

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

A1.810 Limitation

B5.812A Particular charitable bodies

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

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

B2.202 Capital receipts

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

E1.1503 Tax treatment of transfers without accrued interest

Personal and employment tax

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT