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Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.4 Representatives of overseas governments and international bodies /Representatives of overseas governments / E5.401 Diplomatic privilege—tax exemptions

E5.401 Diplomatic privilege—tax exemptions

Personal and employment tax

For updates affecting this Division please see Part E0 Updates

Representatives of overseas governments

E5.401 Diplomatic privilege—tax exemptions

Heads of diplomatic missions and their staff

The Diplomatic Privileges Act 1964, s 2 enacts in the UK the provisions in the Vienna Convention on Diplomatic Relations¹. It grants exemption from UK income tax

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

I9.421 Situs of simple contract debts for IHT

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

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E4.622 Vans—main rules

I4.562 Sales and mortgages of reversionary interests

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C2.108 Contingent liabilities

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

I5.221 Lifetime termination of QIIP—general

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals