E4.327 Redundancy Payments, Redundancy Counselling And Retraining Course Expenses

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Commentary

Personal and employment tax

For commentary on exemptions in relation to redundancy payments,

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

I7.504 Designation for the conditional exemption

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

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

E4.622 Vans—main rules

I5.251 Absolute entitlement by the life tenant

C2.902 Wasting assets—wasting of allowable expenditure

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

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

D3.410 Benefits provided by close companies to participators

I5.1122 More than one settlor (income tax and CGT)

C2.106 Deferred and contingent consideration on disposals

B2.202 Capital receipts

E1.416 Dividends from non-UK resident companies—general

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE

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E4.327 Redundancy payments, redundancy counselling and retraining course expenses

Personal and employment tax

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

I7.504 Designation for the conditional exemption

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

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

E4.622 Vans—main rules

I5.251 Absolute entitlement by the life tenant

C2.902 Wasting assets—wasting of allowable expenditure

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

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

D3.410 Benefits provided by close companies to participators

I5.1122 More than one settlor (income tax and CGT)

C2.106 Deferred and contingent consideration on disposals

B2.202 Capital receipts

E1.416 Dividends from non-UK resident companies—general

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE

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E4.327 Redundancy payments, redundancy counselling and retraining course expenses

Personal and employment tax

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT