E4.320 Early Departure Scheme

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Commentary

Personal and employment tax

No liability to income tax or NIC arises on a lump sum paid under a scheme

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E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

I7.323 APR and successions

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E4.320 Early departure scheme

Personal and employment tax

E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

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

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

C2.108 Contingent liabilities

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

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.202 Capital receipts

D1.1422 Calculating NGIE and ANGIE

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E4.320 Early departure scheme

Personal and employment tax

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