E3.701 Share Loss Relief—Overview

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Commentary

Personal and employment tax

For updates affecting this Division please see Part E0 Updates

Share loss relief

E3.701 Share loss relief—overview

Share loss relief is the generic term used to describe the relief contained in ITA 2007, ss 131–151

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I9.421 Situs of simple contract debts for IHT

I4.142A Liabilities which are not discharged out of the estate

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

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

C1.106A Annual exempt amount

A1.543 Welsh GAAR

A1.810 Limitation

I5.226 Disposals of QIIPs for consideration

C2.201 Allowable expenditure for capital gains—overview

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

C2.902 Wasting assets—wasting of allowable expenditure

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

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

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

I5.221 Lifetime termination of QIIP—general

B5.101 What is 'farming' and 'market gardening'

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

B2.202 Capital receipts

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E3.701 Share loss relief—overview

Personal and employment tax

Share loss relief

E3.701 Share loss relief—overview

I9.421 Situs of simple contract debts for IHT

I4.142A Liabilities which are not discharged out of the estate

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

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

C1.106A Annual exempt amount

A1.543 Welsh GAAR

A1.810 Limitation

I5.226 Disposals of QIIPs for consideration

C2.201 Allowable expenditure for capital gains—overview

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

C2.902 Wasting assets—wasting of allowable expenditure

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

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

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

I5.221 Lifetime termination of QIIP—general

B5.101 What is 'farming' and 'market gardening'

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

B2.202 Capital receipts

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E3.701 Share loss relief—overview

Personal and employment tax

Share loss relief

E3.701 Share loss relief—overview

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POLICIES

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PROFESSIONAL DEVELOPMENT