E1.1522 Financial Traders

Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.15 Accrued income scheme /Excluded persons / E1.1522 Financial traders

Commentary

Personal and employment tax

A person who carries on a trade and includes the proceeds of a transfer of securities in the computation of the profit or loss of that

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

D6.503 International movement of capital—reportable transactions and events

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

B3.340A Hire purchase of plant and machinery and similar contracts

I7.504 Designation for the conditional exemption

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

C2.1020 Employment-related securities options and capital gains

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

A1.543 Welsh GAAR

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

I7.120A BPR and excepted assets

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

B5.846 Charities and close companies

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)

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

��Ƶ

E1.1522 Financial traders

Personal and employment tax

D6.503 International movement of capital—reportable transactions and events

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

B3.340A Hire purchase of plant and machinery and similar contracts

I7.504 Designation for the conditional exemption

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

C2.1020 Employment-related securities options and capital gains

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

A1.543 Welsh GAAR

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

I7.120A BPR and excepted assets

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

B5.846 Charities and close companies

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)

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

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

E1.1522 Financial traders

Personal and employment tax

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT