E1.411 Interest—Discounts

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Commentary

Personal and employment tax

All discounts other than discounts in deeply discounted securities (see E1.432) are treated as

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

I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

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

B4.130 Summary of OECD guidelines on arm's length principle

C2.1020 Employment-related securities options and capital gains

E8.810 Application for a National Insurance number

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

C2.201 Allowable expenditure for capital gains—overview

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

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

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

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

I5.1304 Beneficiary with contingent interest

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E1.411 Interest—discounts

Personal and employment tax

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

I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

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

B4.130 Summary of OECD guidelines on arm's length principle

C2.1020 Employment-related securities options and capital gains

E8.810 Application for a National Insurance number

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

C2.201 Allowable expenditure for capital gains—overview

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

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

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

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

I5.1304 Beneficiary with contingent interest

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E1.411 Interest—discounts

Personal and employment tax

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