E1.1516 Accrued Income Scheme—Charitable Trusts

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Commentary

Personal and employment tax

Where securities held on charitable trusts cease to be subject to those trusts, the trustees are treated as having

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A4.204 Claims procedure—corporation tax

I7.323 APR and successions

D7.1140 Methods of leaving the REIT regime

C2.501A Compensation and capital gains tax—overview

E5.406 Employees of European Union delegations—tax exemptions

I4.562 Sales and mortgages of reversionary interests

C2.902 Wasting assets—wasting of allowable expenditure

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

C2.108 Contingent liabilities

I7.120A BPR and excepted assets

D3.410 Benefits provided by close companies to participators

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

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

E7.234 Other types of lifetime benefit lump sum

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.202 Capital receipts

D1.1422 Calculating NGIE and ANGIE

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

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E1.1516 Accrued income scheme—charitable trusts

Personal and employment tax

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

D7.1140 Methods of leaving the REIT regime

C2.501A Compensation and capital gains tax—overview

E5.406 Employees of European Union delegations—tax exemptions

I4.562 Sales and mortgages of reversionary interests

C2.902 Wasting assets—wasting of allowable expenditure

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

C2.108 Contingent liabilities

I7.120A BPR and excepted assets

D3.410 Benefits provided by close companies to participators

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

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

E7.234 Other types of lifetime benefit lump sum

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.202 Capital receipts

D1.1422 Calculating NGIE and ANGIE

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

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E1.1516 Accrued income scheme—charitable trusts

Personal and employment tax

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