E5.702 Capital Allowances

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Commentary

Personal and employment tax

The rule which treats an employment or office as a qualifying activity for the purpose of claiming capital

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

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

I4.142A Liabilities which are not discharged out of the estate

I7.504 Designation for the conditional exemption

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

C1.106A Annual exempt amount

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

A1.543 Welsh GAAR

E4.622 Vans—main rules

E4.1118 Calculation and payment of tax due on retrospective income

E4.1146 The PAYE cumulative basis—overview

D1.404B Large company definition for R&D tax relief

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

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

D4.104 Company residence and the case law test

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

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E5.702 Capital allowances

Personal and employment tax

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

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

I4.142A Liabilities which are not discharged out of the estate

I7.504 Designation for the conditional exemption

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

C1.106A Annual exempt amount

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

A1.543 Welsh GAAR

E4.622 Vans—main rules

E4.1118 Calculation and payment of tax due on retrospective income

E4.1146 The PAYE cumulative basis—overview

D1.404B Large company definition for R&D tax relief

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

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

D4.104 Company residence and the case law test

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

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E5.702 Capital allowances

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