E4.331 Double Taxation Relief

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Commentary

Personal and employment tax

Earnings and pensions may be exempted from tax under the provisions of a

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I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

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

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

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

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

C1.106A Annual exempt amount

E4.1146 The PAYE cumulative basis—overview

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

B3.1006 The relevant interest

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

I5.221 Lifetime termination of QIIP—general

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

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

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

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E4.331 Double taxation relief

Personal and employment tax

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

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

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

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

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

C1.106A Annual exempt amount

E4.1146 The PAYE cumulative basis—overview

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

B3.1006 The relevant interest

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

I5.221 Lifetime termination of QIIP—general

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

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

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

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E4.331 Double taxation relief

Personal and employment tax

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