E8.702 Territorial Limits Of British NIC System

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Commentary

Personal and employment tax

'Great Britain'

The social security system considered in this work applies to England, Wales and Scotland¹, which are together referred to as 'Great Britain'².

'Great Britain' includes the territorial waters (see below) of the UK which are adjacent to the coast of Great Britain³

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B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

A1.543 Welsh GAAR

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

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

E4.1318 Special mixed fund rules

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

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

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

I5.1212 Protector of a foreign trust

C2.1016 Option to subscribe for shares in a company (share warrants)

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

E6.102K Statutory residence test—the definition of a 'home'

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