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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.6 Community investment tax relief /Qualifying investments / E3.615 No pre-arranged protection against risks

E3.615 No pre-arranged protection against risks

Personal and employment tax

Relief is not available under the CITR scheme if the investment was made under any arrangements where the main purpose (or one of the main purposes) was to provide partial or complete protection for the investor against what would otherwise be the risks attached to making the investment.

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B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

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

E4.11120 Additional annual returns by employers—overview

B2.413 Car hire

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

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

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

E6.324H Nominated income and gains and the ordering rules

D1.1061 Substantial shareholding exemption—interaction with other reliefs

D6.711 Liquidation—capital gains implications

D6.233 Rights issue—sale of rights nil paid

E6.102K Statutory residence test—the definition of a 'home'