E3.511 'Repair' Of Invalid Accounts

Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.5 Child trust funds /Child trust funds—introduction / E3.511 'Repair' of invalid accounts

Commentary

Personal and employment tax

As explained in E3.510, there are two cases where an account is treated as void. No action can be taken to remedy this. Subject to those exceptions,

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

B2.218 Surplus business accommodation

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

B2.306 General tests for distinguishing between capital and revenue expenditure

I9.325 Foreign pensions free from IHT

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

A4.557 Late filing penalties—company tax returns

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.1231 Leases—deemed premiums

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.101 What is 'farming' and 'market gardening'

E7.234 Other types of lifetime benefit lump sum

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

��Ƶ

E3.511 'Repair' of invalid accounts

Personal and employment tax

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

B2.218 Surplus business accommodation

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

B2.306 General tests for distinguishing between capital and revenue expenditure

I9.325 Foreign pensions free from IHT

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

A4.557 Late filing penalties—company tax returns

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.1231 Leases—deemed premiums

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.101 What is 'farming' and 'market gardening'

E7.234 Other types of lifetime benefit lump sum

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

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

E3.511 'Repair' of invalid accounts

Personal and employment tax

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT