E1.567 Redemption Of Funding Bonds

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Commentary

Personal and employment tax

Where the issue of funding bonds results in a charge to tax as interest under ITTOIA 2005, s 380 (or CTA 2009, s 413), any

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I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

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

B2.413 Car hire

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

B3.306 Meaning of plant and machinery

D6.711 Liquidation—capital gains implications

D6.233 Rights issue—sale of rights nil paid

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

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

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E1.567 Redemption of funding bonds

Personal and employment tax

I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

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

B2.413 Car hire

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

B3.306 Meaning of plant and machinery

D6.711 Liquidation—capital gains implications

D6.233 Rights issue—sale of rights nil paid

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

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

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E1.567 Redemption of funding bonds

Personal and employment tax

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