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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.6 Community investment tax relief /Further community investment tax relief provisions / E3.651 Community investment tax relief—disclosure of information

E3.651 Community investment tax relief—disclosure of information

Personal and employment tax

The usual obligation as to secrecy and other restrictions (imposed under statue or otherwise) on the disclosure of information are overridden so as to allow the

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

E4.507S Operation of the charge on securities with artificially enhanced market value

I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

E4.1118 Calculation and payment of tax due on retrospective income

I7.120A BPR and excepted assets

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

B3.1006 The relevant interest

I5.221 Lifetime termination of QIIP—general

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

I5.1212 Protector of a foreign trust

D4.104 Company residence and the case law test

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