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Home / Simons-Taxes /Personal and employment tax /Part E6 Overseas issues /Division E6.4 Double taxation relief for income tax and capital gains tax /Claims by consular staff and other overseas officials / E6.464 Consuls, official agents, consular officers and employees, EC institution employees and visiting members of foreign forces, etc

E6.464 Consuls, official agents, consular officers and employees, EC institution employees and visiting members of foreign forces, etc

Personal and employment tax

E6.464 Consuls, official agents, consular officers and employees, EC institution employees and visiting members of foreign forces, etc

Various exemptions from UK tax exist apply to representatives of overseas governments or international institutions working in the UK.

Representatives of overseas governments, such as diplomats and consular official, as well as representatives

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B6.749 ATED—property developers

C1.106 Allowable capital losses

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

B2.306 General tests for distinguishing between capital and revenue expenditure

I9.325 Foreign pensions free from IHT

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

A1.543 Welsh GAAR

A1.810 Limitation

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

B2.315 The concept of wholly and exclusively

B2.319 Duality of purpose—apportionment of the expenditure

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

D1.1422 Calculating NGIE and ANGIE