E1.411A Valuation Of Interest Paid In Kind

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Commentary

Personal and employment tax

Special valuation rules apply where interest is paid in the form of goods or services, or in the form of a voucher¹.

Where interest is paid in the form of

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I4.265 Lifetime transfers reported late

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

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

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E1.411A Valuation of interest paid in kind

Personal and employment tax

I4.265 Lifetime transfers reported late

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

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

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

E4.1146 The PAYE cumulative basis—overview

C1.511 Use of Mansworth v Jelley losses

E4.115 Employment income—place of performance of duties

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

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

D4.412 CFCs—excluded territories exemption

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E1.411A Valuation of interest paid in kind

Personal and employment tax

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