E3.622 Beneficial Ownership

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Commentary

Personal and employment tax

In order to benefit from tax relief for the investment, the investor must be the sole beneficial

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B6.749 ATED—property developers

B3.340A Hire purchase of plant and machinery and similar contracts

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

C1.106A Annual exempt amount

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

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

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

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

D1.404B Large company definition for R&D tax relief

B5.846 Charities and close companies

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

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

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)

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

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E3.622 Beneficial ownership

Personal and employment tax

B6.749 ATED—property developers

B3.340A Hire purchase of plant and machinery and similar contracts

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

C1.106A Annual exempt amount

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

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

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

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

D1.404B Large company definition for R&D tax relief

B5.846 Charities and close companies

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

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

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)

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

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E3.622 Beneficial ownership

Personal and employment tax

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