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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.10 Provision of services through an intermediary (IR35) /Historical background to IR35 / E4.1030 Destinations for rewritten material

E4.1030 Destinations for rewritten material

Personal and employment tax

The list below details the destinations of rewritten content:

E4.1026

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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

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

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

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

E4.11120 Additional annual returns by employers—overview

B2.413 Car hire

E4.622 Vans—main rules

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

C2.108 Contingent liabilities

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

E4.1146 The PAYE cumulative basis—overview

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

B8.210 Restrictions on sideways loss relief

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

I5.1212 Protector of a foreign trust

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general