��Ƶ

Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.3 Individual savings accounts /Administration / E3.337 ISA managers—HMRC tax assessments

E3.337 ISA managers—HMRC tax assessments

Personal and employment tax

An over-repayment of tax to an account manager or his liability for tax on interest on cash held in a stocks and shares account or an insurance account (see E3.303) is normally recovered by deduction from a subsequent claim for repayment (see E3.326). If this is not possible,

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

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

I4.265 Lifetime transfers reported late

I9.421 Situs of simple contract debts for IHT

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

A4.214 Claims following further assessments—income tax and capital gains tax

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

E8.271 Liability for Class 1A contributions

C2.1231 Leases—deemed premiums

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

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

C1.511 Use of Mansworth v Jelley losses

I5.1212 Protector of a foreign trust

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)

B2.202 Capital receipts

D4.104 Company residence and the case law test