E1.526 Plan Managers

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Commentary

Personal and employment tax

Power is given for investment plan regulations to provide that investments are to be held by plan managers

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C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

I3.750 POAT—introduction to existing arrangements

A1.543 Welsh GAAR

E4.622 Vans—main rules

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

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

I7.120A BPR and excepted assets

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

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

B3.1006 The relevant interest

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

I11.215 IHT accounts—excepted settlements

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

I5.1212 Protector of a foreign trust

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

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

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

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E1.526 Plan managers

Personal and employment tax

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

I3.750 POAT—introduction to existing arrangements

A1.543 Welsh GAAR

E4.622 Vans—main rules

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

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

I7.120A BPR and excepted assets

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

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

B3.1006 The relevant interest

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

I11.215 IHT accounts—excepted settlements

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

I5.1212 Protector of a foreign trust

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

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

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

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E1.526 Plan managers

Personal and employment tax

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