E4.671 Returns By Employers Of Expenses And Benefits

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Commentary

Personal and employment tax

An employer (E) is required to make a return showing details of expenses and benefits provided for persons who are

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

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

C2.501A Compensation and capital gains tax—overview

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

C2.201 Allowable expenditure for capital gains—overview

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

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

B2.319 Duality of purpose—apportionment of the expenditure

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

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

E7.234 Other types of lifetime benefit lump sum

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

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

D4.104 Company residence and the case law test

E6.102K Statutory residence test—the definition of a 'home'

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E4.671 Returns by employers of expenses and benefits

Personal and employment tax

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

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

C2.501A Compensation and capital gains tax—overview

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

C2.201 Allowable expenditure for capital gains—overview

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

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

B2.319 Duality of purpose—apportionment of the expenditure

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

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

E7.234 Other types of lifetime benefit lump sum

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

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

D4.104 Company residence and the case law test

E6.102K Statutory residence test—the definition of a 'home'

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E4.671 Returns by employers of expenses and benefits

Personal and employment tax

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