E1.562A Interest On Unpaid Relevant Employee Pension Contributions

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Commentary

Personal and employment tax

No liability to income tax arises in respect of interest paid directly

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C1.106 Allowable capital losses

I7.323 APR and successions

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

C2.1020 Employment-related securities options and capital gains

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

B2.413 Car hire

A4.557 Late filing penalties—company tax returns

C2.201 Allowable expenditure for capital gains—overview

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

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

I7.120A BPR and excepted assets

E4.115 Employment income—place of performance of duties

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

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

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

E3.192 CGT loss relief on disposal of EIS shares

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

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE

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E1.562A Interest on unpaid relevant employee pension contributions

Personal and employment tax

C1.106 Allowable capital losses

I7.323 APR and successions

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

C2.1020 Employment-related securities options and capital gains

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

B2.413 Car hire

A4.557 Late filing penalties—company tax returns

C2.201 Allowable expenditure for capital gains—overview

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

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

I7.120A BPR and excepted assets

E4.115 Employment income—place of performance of duties

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

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

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

E3.192 CGT loss relief on disposal of EIS shares

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

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE

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E1.562A Interest on unpaid relevant employee pension contributions

Personal and employment tax

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