E4.646 Cheap Loans—Relocation Bridging Loans

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Commentary

Personal and employment tax

There is an exemption, from the taxable cheap loans provisions,

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

I7.333A Companies and replacement APR property

I9.421 Situs of simple contract debts for IHT

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

C1.106A Annual exempt amount

B2.413 Car hire

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

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

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

E4.1318 Special mixed fund rules

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

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

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

I5.1212 Protector of a foreign trust

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

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

I5.1304 Beneficiary with contingent interest

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E4.646 Cheap loans—relocation bridging loans

Personal and employment tax

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

I7.333A Companies and replacement APR property

I9.421 Situs of simple contract debts for IHT

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

C1.106A Annual exempt amount

B2.413 Car hire

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

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

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

E4.1318 Special mixed fund rules

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

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

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

I5.1212 Protector of a foreign trust

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

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

I5.1304 Beneficiary with contingent interest

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E4.646 Cheap loans—relocation bridging loans

Personal and employment tax

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