E1.401 Savings And Investment Income—Imposition Of Charge

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Commentary

Personal and employment tax

For updates affecting this Division please see Part E0 Updates

Savings and investment income—scope of charge

E1.401 Savings and investment income—imposition of charge

ITTOIA 2005, Pt 4 (ss 365–573) imposes a charge

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

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)

E6.303A Domicile of origin

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

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

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

E4.115 Employment income—place of performance of duties

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

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

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

B3.306 Meaning of plant and machinery

C2.1016 Option to subscribe for shares in a company (share warrants)

C3.1706 PPR relief where there is job-related accommodation

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E1.401 Savings and investment income—imposition of charge

Personal and employment tax

Savings and investment income—scope of charge

E1.401 Savings and investment income—imposition of charge

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

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)

E6.303A Domicile of origin

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

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

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

E4.115 Employment income—place of performance of duties

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

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

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

B3.306 Meaning of plant and machinery

C2.1016 Option to subscribe for shares in a company (share warrants)

C3.1706 PPR relief where there is job-related accommodation

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E1.401 Savings and investment income—imposition of charge

Personal and employment tax

Savings and investment income—scope of charge

E1.401 Savings and investment income—imposition of charge

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POLICIES

EXAM TRAINING

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PROFESSIONAL DEVELOPMENT