E8.742 International Aspects Of NIC—Direct Collection NI Schemes

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Commentary

Personal and employment tax

Sometimes employees employed by a non-UK company have no UK employer, so they

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E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

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

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

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

I7.504 Designation for the conditional exemption

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

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

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

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

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

B2.202 Capital receipts

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E8.742 International aspects of NIC—direct collection NI schemes

Personal and employment tax

E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

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

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

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

I7.504 Designation for the conditional exemption

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

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

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

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

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

B2.202 Capital receipts

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E8.742 International aspects of NIC—direct collection NI schemes

Personal and employment tax

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