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Relief for underlying tax.
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.
Tonnage Tax.
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.
Stamp Duty: group relief.
Taxation of commission, cashbacks and discounts.
PAYE (Pay As You Earn) settlement agreements.
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.
Associated companies for small companies' relief and Corporation Tax starting rate: holding companies.
Enhanced stock dividends received by trustees of interest in possession trusts.
Statutory lump sum redundancy payments.
Double taxation: dividend income: tax credit relief.
Business tax computations rounded to nearest £1,000.
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