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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.4 Savings and investment income /Interest / E1.410 Interest—funding bonds

E1.410 Interest—funding bonds

Personal and employment tax

The issue of funding bonds to a creditor in respect of a liability to pay interest on a debt incurred by a government, public institution, other public authority

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I9.421 Situs of simple contract debts for IHT

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

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.543 Welsh GAAR

A1.810 Limitation

E4.622 Vans—main rules

C2.902 Wasting assets—wasting of allowable expenditure

E4.1118 Calculation and payment of tax due on retrospective income

E4.1318 Special mixed fund rules

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

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

I5.221 Lifetime termination of QIIP—general

I5.1212 Protector of a foreign trust

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

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

D4.104 Company residence and the case law test

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