E4.739 Recreational Benefits—General

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Commentary

Personal and employment tax

E4.739 Recreational benefits—general

The legislation conditionally exempting the provision of recreational benefits is contained

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C1.106 Allowable capital losses

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

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

E6.303A Domicile of origin

A1.543 Welsh GAAR

C2.902 Wasting assets—wasting of allowable expenditure

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

B3.1006 The relevant interest

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

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

B5.846 Charities and close companies

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

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

D4.104 Company residence and the case law test

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

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E4.739 Recreational benefits—general

Personal and employment tax

E4.739 Recreational benefits—general

C1.106 Allowable capital losses

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

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

E6.303A Domicile of origin

A1.543 Welsh GAAR

C2.902 Wasting assets—wasting of allowable expenditure

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

B3.1006 The relevant interest

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

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

B5.846 Charities and close companies

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

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

D4.104 Company residence and the case law test

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

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E4.739 Recreational benefits—general

Personal and employment tax

E4.739 Recreational benefits—general

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