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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.6 Community investment tax relief /The relief available / E3.638 Attributing the relief to an investment

E3.638 Attributing the relief to an investment

Personal and employment tax

It is necessary to attribute relief under the CITR scheme in respect of an investment where the CITR rules reduce or withdraw any such tax relief, or where there is a part disposal of an investment of shares or securities. It may also be necessary to attribute relief where the investor has made more than

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I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

D1.8101 Groups of companies

B4.130 Summary of OECD guidelines on arm's length principle

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

I3.750 POAT—introduction to existing arrangements

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

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

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

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

E4.1318 Special mixed fund rules

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

I7.120A BPR and excepted assets

E4.1167 Payments made after leaving and after issue of form P45

D1.1061 Substantial shareholding exemption—interaction with other reliefs

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