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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 aspects of the engagement contract / E4.1208A Destinations for rewritten material

E4.1208A Destinations for rewritten material

Personal and employment tax

The list below details the destinations of

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I4.265 Lifetime transfers reported late

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

D7.1140 Methods of leaving the REIT regime

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

C2.1231 Leases—deemed premiums

B2.319 Duality of purpose—apportionment of the expenditure

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

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.1167 Payments made after leaving and after issue of form P45

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

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

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE