Personal And Employment Tax—Updated Commentary

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Personal and employment tax

Part E0�� Updates

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Personal and employment tax—updated commentary

The following is a list of key updates to Parts E1 to E8 in the last 12 months.

Date	Subject matter
Oct 2024	FA 2024, Sch 9—abolition of the

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

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

I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

C2.1020 Employment-related securities options and capital gains

I5.251 Absolute entitlement by the life tenant

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

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

I8.335 Valuation on death of partner in service

B3.1006 The relevant interest

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.846 Charities and close companies

I5.1122 More than one settlor (income tax and CGT)

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

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

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

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

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Personal and employment tax—updated commentary

Personal and employment tax

Part E0�� Updates

Personal and employment tax—updated commentary

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

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

I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

C2.1020 Employment-related securities options and capital gains

I5.251 Absolute entitlement by the life tenant

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

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

I8.335 Valuation on death of partner in service

B3.1006 The relevant interest

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.846 Charities and close companies

I5.1122 More than one settlor (income tax and CGT)

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

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

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

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

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Personal and employment tax—updated commentary

Personal and employment tax

Part E0�������� Updates

Personal and employment tax—updated commentary

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

Part E0�� Updates