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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.7 Allowable employee deductions and exempt employer payments /Special kinds of employee / E4.742 Special kinds of employees—general

E4.742 Special kinds of employees—general

Personal and employment tax

E4.742 Special kinds of employees—general

ITEPA 2003, ss 290–306 (Pt 4, Ch 8) contains exemptions specific to particular kinds of employee. The list below delineates the scope of the legislation and gives

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B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

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

I9.325 Foreign pensions free from IHT

A4.214 Claims following further assessments—income tax and capital gains tax

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

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

B2.319 Duality of purpose—apportionment of the expenditure

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

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

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

I5.1122 More than one settlor (income tax and CGT)

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

B2.202 Capital receipts