E4.338 Participants In The London Olympic Games And Paralympic Games, And Other Major Sporting Events

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Commentary

Personal and employment tax

For details of exemptions conferred under

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I4.265 Lifetime transfers reported late

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

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

I3.750 POAT—introduction to existing arrangements

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

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

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

C2.201 Allowable expenditure for capital gains—overview

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

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

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

E4.115 Employment income—place of performance of duties

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

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

D4.412 CFCs—excluded territories exemption

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E4.338 Participants in the London Olympic Games and Paralympic Games, and other major sporting events

Personal and employment tax

I4.265 Lifetime transfers reported late

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

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

I3.750 POAT—introduction to existing arrangements

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

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

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

C2.201 Allowable expenditure for capital gains—overview

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

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

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

E4.115 Employment income—place of performance of duties

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

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

D4.412 CFCs—excluded territories exemption

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E4.338 Participants in the London Olympic Games and Paralympic Games, and other major sporting events

Personal and employment tax

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT