E4.508GC Cryptoassets

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Commentary

Personal and employment tax

See C6.116 for commentary on cryptoassets

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

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

D7.1140 Methods of leaving the REIT regime

I4.562 Sales and mortgages of reversionary interests

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

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

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

E4.115 Employment income—place of performance of duties

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

C2.106 Deferred and contingent consideration on disposals

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

D4.104 Company residence and the case law test

D1.1422 Calculating NGIE and ANGIE

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E4.508GC Cryptoassets

Personal and employment tax

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

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

D7.1140 Methods of leaving the REIT regime

I4.562 Sales and mortgages of reversionary interests

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

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

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

E4.115 Employment income—place of performance of duties

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

C2.106 Deferred and contingent consideration on disposals

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

D4.104 Company residence and the case law test

D1.1422 Calculating NGIE and ANGIE

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E4.508GC Cryptoassets

Personal and employment tax

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