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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.9 Managed service companies /Transfer of MSC debts / E4.915 Debts arising under the MSC regime

E4.915 Debts arising under the MSC regime

Personal and employment tax

E4.915 Debts arising under the MSC regime

The purpose of these provisions is to ensure that those MSC providers who in practice operate the accounting and payment procedures within the MSC have sufficient incentive to calculate and retain funds to pay the tax and NIC liabilities due under this legislation. One of the historic problems with this sector has been that

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D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

B6.749 ATED—property developers

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

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

E6.303A Domicile of origin

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

B8.210 Restrictions on sideways loss relief

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

I5.1304 Beneficiary with contingent interest