Investment Reliefs—2024/25

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Commentary

New developments, tax rates and allowances, table of cases

	Investment limit	Income tax relief rate
Enterprise investment scheme¹	£1,000,000	30%
Venture

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A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

B2.306 General tests for distinguishing between capital and revenue expenditure

I9.325 Foreign pensions free from IHT

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

B5.123 BPS—negligible value claims

C2.501A Compensation and capital gains tax—overview

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

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

E4.1318 Special mixed fund rules

E1.1435 Appealing transactions in securities counteraction notices

C3.305 Rollover relief—time limit for acquisition of replacement assets

D1.404B Large company definition for R&D tax relief

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

B2.202 Capital receipts

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Investment reliefs—2024/25

New developments, tax rates and allowances, table of cases

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

B2.306 General tests for distinguishing between capital and revenue expenditure

I9.325 Foreign pensions free from IHT

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

B5.123 BPS—negligible value claims

C2.501A Compensation and capital gains tax—overview

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

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

E4.1318 Special mixed fund rules

E1.1435 Appealing transactions in securities counteraction notices

C3.305 Rollover relief—time limit for acquisition of replacement assets

D1.404B Large company definition for R&D tax relief

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

B2.202 Capital receipts

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Investment reliefs—2024/25

New developments, tax rates and allowances, table of cases

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