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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.7 International aspects /International aspects of NIC—EU legislation / E8.728 International aspects of NIC—EU legislation—equality of treatment

E8.728 International aspects of NIC—EU legislation—equality of treatment

Personal and employment tax

Broadly, residents of a member state are to be treated in the same way for social security purposes

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E5.607 Corporate members

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

A4.204 Claims procedure—corporation tax

B3.340A Hire purchase of plant and machinery and similar contracts

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

A4.214 Claims following further assessments—income tax and capital gains tax

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

D3.410 Benefits provided by close companies to participators

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

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

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

B2.202 Capital receipts

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption