E3.330 ISA Managers—Records

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Commentary

Personal and employment tax

The account manager must at all times keep sufficient records to enable the returns described in E3.327, E3.328 to be completed and

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E4.507S Operation of the charge on securities with artificially enhanced market value

I7.323 APR and successions

I4.142A Liabilities which are not discharged out of the estate

B2.413 Car hire

E5.406 Employees of European Union delegations—tax exemptions

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

C2.108 Contingent liabilities

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

B8.210 Restrictions on sideways loss relief

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

D3.410 Benefits provided by close companies to participators

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

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

I5.221 Lifetime termination of QIIP—general

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

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

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

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E3.330 ISA managers—records

Personal and employment tax

E4.507S Operation of the charge on securities with artificially enhanced market value

I7.323 APR and successions

I4.142A Liabilities which are not discharged out of the estate

B2.413 Car hire

E5.406 Employees of European Union delegations—tax exemptions

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

C2.108 Contingent liabilities

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

B8.210 Restrictions on sideways loss relief

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

D3.410 Benefits provided by close companies to participators

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

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

I5.221 Lifetime termination of QIIP—general

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

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

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

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E3.330 ISA managers—records

Personal and employment tax

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