E3.610 Qualifying Investments—Introduction

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Commentary

Personal and employment tax

E3.610 Qualifying investments—introduction

An investment in an accredited CDFI may be in the form of either:

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(a)�� a loan (see E3.611)
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(b)�� securities (see E3.612); or
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(c)�� shares (see E3.613)

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E3.610 Qualifying investments—introduction

Personal and employment tax

E3.610 Qualifying investments—introduction

E5.406A Employees of European Union institutions—tax exemptions

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

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

C2.1231 Leases—deemed premiums

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

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

E7.234 Other types of lifetime benefit lump sum

D1.1422 Calculating NGIE and ANGIE

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E3.610 Qualifying investments—introduction

Personal and employment tax

E3.610 Qualifying investments—introduction

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