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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.5 Child trust funds /Child trust funds—introduction / E3.505 Transfer of accounts

E3.505 Transfer of accounts

Personal and employment tax

Two types of transfer are possible; internal transfers, which involve changing from one type of account with the account provider to another type offered by

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I9.421 Situs of simple contract debts for IHT

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

I7.504 Designation for the conditional exemption

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

A1.810 Limitation

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

I4.562 Sales and mortgages of reversionary interests

B2.315 The concept of wholly and exclusively

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

I7.120A BPR and excepted assets

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.115 Employment income—place of performance of duties

I5.1122 More than one settlor (income tax and CGT)

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

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