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Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.5 Subcontractors in the construction industry /Construction industry scheme—deductions on account of tax / E5.547C Construction industry scheme—collection, recovery of sums deducted, and repayment interest

E5.547C Construction industry scheme—collection, recovery of sums deducted, and repayment interest

Personal and employment tax

Regulations relating to the collection and recovery of amounts deducted from payments by contractors under the construction industry scheme

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

B6.749 ATED—property developers

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

B2.218 Surplus business accommodation

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

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

D7.1140 Methods of leaving the REIT regime

A1.810 Limitation

E1.1502 Tax treatment of transfers with accrued interest

B2.315 The concept of wholly and exclusively

E4.1318 Special mixed fund rules

C1.511 Use of Mansworth v Jelley losses

B5.101 What is 'farming' and 'market gardening'

C2.106 Deferred and contingent consideration on disposals

E3.192 CGT loss relief on disposal of EIS shares

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

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

C3.1706 PPR relief where there is job-related accommodation