E4.240 Status Of Justices' Clerks

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Commentary

Personal and employment tax

The clerks to local magistrates and their staff are treated

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E5.607 Corporate members

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

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

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

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

C2.1020 Employment-related securities options and capital gains

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

B5.812A Particular charitable bodies

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

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.1231 Leases—deemed premiums

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

I7.120A BPR and excepted assets

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

B2.202 Capital receipts

D4.104 Company residence and the case law test

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E4.240 Status of justices' clerks

Personal and employment tax

E5.607 Corporate members

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

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

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

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

C2.1020 Employment-related securities options and capital gains

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

B5.812A Particular charitable bodies

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

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.1231 Leases—deemed premiums

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

I7.120A BPR and excepted assets

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

B2.202 Capital receipts

D4.104 Company residence and the case law test

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E4.240 Status of justices' clerks

Personal and employment tax

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