E3.623 Investor Must Not Be Accredited CDFI

Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.6 Community investment tax relief /CITR general conditions / E3.623 Investor must not be accredited CDFI

Commentary

Personal and employment tax

The investor cannot obtain tax relief if, at the time

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

D6.503 International movement of capital—reportable transactions and events

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

I7.333A Companies and replacement APR property

I7.323 APR and successions

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

B5.123 BPS—negligible value claims

A1.810 Limitation

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

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

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

I5.221 Lifetime termination of QIIP—general

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

E7.234 Other types of lifetime benefit lump sum

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

I5.1304 Beneficiary with contingent interest

��Ƶ

E3.623 Investor must not be accredited CDFI

Personal and employment tax

D6.503 International movement of capital—reportable transactions and events

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

I7.333A Companies and replacement APR property

I7.323 APR and successions

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

B5.123 BPS—negligible value claims

A1.810 Limitation

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

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

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

I5.221 Lifetime termination of QIIP—general

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

E7.234 Other types of lifetime benefit lump sum

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

I5.1304 Beneficiary with contingent interest

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

E3.623 Investor must not be accredited CDFI

Personal and employment tax

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT