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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) /Intermediaries—public sector and medium or large private sector clients / E4.1046 Destinations for rewritten material

E4.1046 Destinations for rewritten material

Personal and employment tax

The list below details the destinations of

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

A4.204 Claims procedure—corporation tax

I9.421 Situs of simple contract debts for IHT

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

I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

B2.413 Car hire

B5.812A Particular charitable bodies

B5.820 Charity's profits of trade—general liability to income tax

C2.902 Wasting assets—wasting of allowable expenditure

C2.108 Contingent liabilities

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

B8.210 Restrictions on sideways loss relief

C1.511 Use of Mansworth v Jelley losses

D1.1061 Substantial shareholding exemption—interaction with other reliefs

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

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

E3.192 CGT loss relief on disposal of EIS shares