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Views on the detailed policy design of a package of reform of the taxation of non-domiciled individuals
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Seeking views on early access to pension savings.
Employees resident but not ordinarily resident in the UK.
Self assessment: finality and discovery.
Venture Capital Trusts, the enterprise investment scheme, the corporate venturing scheme and enterprise management incentives.
Tax treatment of transactions in financial futures and options.
Exchange rate fluctuations.
Exemptions for companies' gains on substantial shareholdings - sole or main benefit test - paragraph 5 schedule 7AC Taxation of Chargeable Gains Act 1992.
Definition of financial trader for the purposes of paragraph 31 schedule 26 Finance Act 2002.
Enterprise Investment Scheme, Venture Capital Trusts, Corporate Venturing Scheme, Enterprise Management Incentives and Capital Gains Tax Reinvestment Relief (supersedes Statement of Practice 7 (1998).
Corporate Venturing Scheme - applications for advance clearance under Finance Act 2000 Schedule 15 Part X.
Self assessment enquiries and Capital Gains Tax valuations.
Monthly savings in investment funds.
Enterprise investment scheme, venture capital trusts, Capital Gains Tax reinvestment relief and business expansion scheme - loans to investors.
Taxation of commission, cashbacks and discounts.
ITEPA 2003 ss 225–226 - termination payments made in settlement of employment claims.
Pooled cars - incidental private use.
Company's purchase of own shares: Income and Corporation Taxes Act 1988 (See also Tax Bulletin, Issue 21, February 1996, page 280).
Venture capital trusts: default terms in loan agreements.
Legal entitlement and administrative practices.
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