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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.9 Payment and repayment of contributions /Introduction to payment and repayment of contributions / E8.910 Death of the employer and/or succession to their business

E8.910 Death of the employer and/or succession to their business

Personal and employment tax

For the position where the employee dies or

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I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

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

I9.325 Foreign pensions free from IHT

C2.501A Compensation and capital gains tax—overview

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

I5.251 Absolute entitlement by the life tenant

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

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

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

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

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

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts