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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.12 Ensuring engagement packages are effective and compliant for tax and NIC purposes /Tax and NIC-effective engagement packages—understanding objectives / E4.1203D Destinations for rewritten material

E4.1203D Destinations for rewritten material

Personal and employment tax

The list below details the destinations of rewritten content:

E4.1202

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E5.607 Corporate members

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

D1.8101 Groups of companies

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

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

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

C2.501A Compensation and capital gains tax—overview

E4.622 Vans—main rules

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

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

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

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

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

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

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

E6.102K Statutory residence test—the definition of a 'home'