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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.5 Miscellaneous and exempt income /Interest-only income / E1.565 Interest under employee share schemes

E1.565 Interest under employee share schemes

Personal and employment tax

An exemption from income tax is available in respect of interest relating to trustees of certain employee share schemes. The exemption applies where a scheme is set

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

C1.106 Allowable capital losses

I7.323 APR and successions

D1.8101 Groups of companies

B3.340A Hire purchase of plant and machinery and similar contracts

I7.504 Designation for the conditional exemption

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

E4.11120 Additional annual returns by employers—overview

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

E1.1502 Tax treatment of transfers with accrued interest

I5.251 Absolute entitlement by the life tenant

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

I8.335 Valuation on death of partner in service

E4.115 Employment income—place of performance of duties

B5.101 What is 'farming' and 'market gardening'

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

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

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

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