E1.416B Distributions From Non-UK Resident Companies In A Winding-Up

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Commentary

Personal and employment tax

An anti-avoidance provision similar to those applying to UK resident companies (see E1.413) apply

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I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

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

E4.11120 Additional annual returns by employers—overview

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

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

D3.410 Benefits provided by close companies to participators

D1.404B Large company definition for R&D tax relief

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

C2.106 Deferred and contingent consideration on disposals

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

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

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

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E1.416B Distributions from non-UK resident companies in a winding-up

Personal and employment tax

I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

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

E4.11120 Additional annual returns by employers—overview

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

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

D3.410 Benefits provided by close companies to participators

D1.404B Large company definition for R&D tax relief

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

C2.106 Deferred and contingent consideration on disposals

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

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

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

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E1.416B Distributions from non-UK resident companies in a winding-up

Personal and employment tax

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