E4.841C Termination Payments—Payments To Mps And Others

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Personal and employment tax

A grant or payment made to a person:

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E5.607 Corporate members

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

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

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

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E4.841C Termination payments—payments to MPs and others

Personal and employment tax

E5.607 Corporate members

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

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

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

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

C1.511 Use of Mansworth v Jelley losses

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

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

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

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E4.841C Termination payments—payments to MPs and others

Personal and employment tax

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