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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.4 Savings and investment income /Interest / E1.410A FSCS payments representing interest

E1.410A FSCS payments representing interest

Personal and employment tax

The Financial Services Compensation Scheme is the fund of last resort for customers of authorised financial services firms. Where the Scheme makes payments representing the interest that

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C1.106 Allowable capital losses

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

B5.820 Charity's profits of trade—general liability to income tax

E8.811 National Insurance number—refusal of application

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

C3.305 Rollover relief—time limit for acquisition of replacement assets

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

E4.1167 Payments made after leaving and after issue of form P45

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

E7.234 Other types of lifetime benefit lump sum

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

B2.472 Tax and tax-related expenditure

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

E1.416 Dividends from non-UK resident companies—general

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

I5.1304 Beneficiary with contingent interest