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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 /Employee share and EBT incentives / E4.1219E Destinations for rewritten material

E4.1219E Destinations for rewritten material

Personal and employment tax

The list below details the destination of rewritten content:

E4.1220 [Rewritten—Close company directorships]

Rewritten

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

C1.106 Allowable capital losses

I7.323 APR and successions

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

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

I7.504 Designation for the conditional exemption

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

A1.810 Limitation

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

E8.811 National Insurance number—refusal of application

E4.1318 Special mixed fund rules

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

D3.410 Benefits provided by close companies to participators

B2.202 Capital receipts

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

I5.1304 Beneficiary with contingent interest