E8.911 Changes In Employment

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 / E8.911 Changes in employment

Commentary

Personal and employment tax

Where the employer changes during the year (eg where the employee changes his employer due to a TUPE transfer

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A4.204 Claims procedure—corporation tax

I7.323 APR and successions

B5.301 Intellectual property—overview

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

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

I9.325 Foreign pensions free from IHT

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

I4.562 Sales and mortgages of reversionary interests

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

B8.210 Restrictions on sideways loss relief

I5.1212 Protector of a foreign trust

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

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

E1.416 Dividends from non-UK resident companies—general

C3.1706 PPR relief where there is job-related accommodation

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