E4.334 Members Of Parliament And Other Elected Representatives

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Commentary

Personal and employment tax

For exemptions in relation to MPs, government ministers and members of the Scottish Parliament

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D6.503 International movement of capital—reportable transactions and events

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

I4.142A Liabilities which are not discharged out of the estate

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

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

C2.1020 Employment-related securities options and capital gains

B2.413 Car hire

E1.1502 Tax treatment of transfers with accrued interest

I4.562 Sales and mortgages of reversionary interests

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

D1.404B Large company definition for R&D tax relief

E6.324H Nominated income and gains and the ordering rules

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid

I5.1304 Beneficiary with contingent interest

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E4.334 Members of Parliament and other elected representatives

Personal and employment tax

D6.503 International movement of capital—reportable transactions and events

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

I4.142A Liabilities which are not discharged out of the estate

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

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

C2.1020 Employment-related securities options and capital gains

B2.413 Car hire

E1.1502 Tax treatment of transfers with accrued interest

I4.562 Sales and mortgages of reversionary interests

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

D1.404B Large company definition for R&D tax relief

E6.324H Nominated income and gains and the ordering rules

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid

I5.1304 Beneficiary with contingent interest

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E4.334 Members of Parliament and other elected representatives

Personal and employment tax

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