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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.8A Navigating indirect and third party employment relationships /Navigating indirect and third party employment relationships—summary / E4.865 Order of precedence

E4.865 Order of precedence

Personal and employment tax

E4.865 Order of precedence

In summary, the rules may be considered in the order set out below:

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E5.406A Employees of European Union institutions—tax exemptions

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

I3.750 POAT—introduction to existing arrangements

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

I4.562 Sales and mortgages of reversionary interests

B2.319 Duality of purpose—apportionment of the expenditure

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

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

B5.846 Charities and close companies

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

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

B2.472 Tax and tax-related expenditure

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

B2.202 Capital receipts

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption