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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 / E3.652 Community investment tax relief—nominees

E3.652 Community investment tax relief—nominees

Personal and employment tax

The actions of a nominee or bare trustee in relation to loans, shares or securities are treated as actions of the person for whom the nominee or bare trustee acts. Therefore:

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

E5.607 Corporate members

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

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

E8.810 Application for a National Insurance number

E8.271 Liability for Class 1A contributions

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

C2.902 Wasting assets—wasting of allowable expenditure

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

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

I7.120A BPR and excepted assets

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.115 Employment income—place of performance of duties

E6.324H Nominated income and gains and the ordering rules

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

E7.234 Other types of lifetime benefit lump sum

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

D4.412 CFCs—excluded territories exemption