E3.625 No Tax Avoidance Motive

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Commentary

Personal and employment tax

No tax relief under the CITR scheme is available for any investment that is made as part of a scheme

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

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

I3.367 Fall in value relief—changes in interests in land

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

C2.501A Compensation and capital gains tax—overview

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B2.319 Duality of purpose—apportionment of the expenditure

I5.221 Lifetime termination of QIIP—general

B3.306 Meaning of plant and machinery

B2.472 Tax and tax-related expenditure

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

C3.1706 PPR relief where there is job-related accommodation

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE

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E3.625 No tax avoidance motive

Personal and employment tax

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

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

I3.367 Fall in value relief—changes in interests in land

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

C2.501A Compensation and capital gains tax—overview

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B2.319 Duality of purpose—apportionment of the expenditure

I5.221 Lifetime termination of QIIP—general

B3.306 Meaning of plant and machinery

B2.472 Tax and tax-related expenditure

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

C3.1706 PPR relief where there is job-related accommodation

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE

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E3.625 No tax avoidance motive

Personal and employment tax

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