E3.924 Relief Not Due

Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.9 Tax relief for social investments /Withdrawal of social investment relief / E3.924 Relief not due

Commentary

Personal and employment tax

Note that this scheme closed to new investment from 6 April 2023 onwards.

Any SI relief which is subsequently found not to have been due is withdrawn¹. However, if a breach of any of the

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

D1.8101 Groups of companies

B2.306 General tests for distinguishing between capital and revenue expenditure

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

I3.750 POAT—introduction to existing arrangements

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