Index to articles, interpretations and decisions appearing in Tax Bulletin Issues 1-68, which remain valid at December 2003
Index to articles, interpretations and decisions appearing in Tax Bulletin Issues 1-68, which remain valid at December 2004
| Issue number | page guide |
| 1 | 1-8 |
| 2 | 9-16 |
| 3 | 17-24 |
| 4 | 25-36 |
| 5 | 37-48 |
| 6 | 49-60 |
| 7 | 61-76 |
| 8 | 77-92 |
| 9 | 93-104 |
| 10 | 105-120 |
| 11 | 121-136 |
| 12 | 137-160 |
| 13 | 161-172 |
| 14 | 173-188 |
| 15 | 189-200 |
| 16 | 201-216 |
| 17 | 217-228 |
| 18 | 229-248 |
| 19 | 249-260 |
| 20 | 261-276 |
| 21 | 277-292 |
| 22 | 293-312 |
| 23 | 313-324 |
| 24 | 325-344 |
| 25 | 345-360 |
| 26 | 361-380 |
| 27 | 381-404 |
| 28 | 405-424 |
| 29 | 425-444 |
| 30 | 445-464 |
| 31 | 465-476 |
| 32 | 477-496 |
| 33 | 497-516 |
| 34 | 517-538 |
| 35 | 539-562 |
| 36 | 563-578 |
| 37 | 579-602 |
| 38 | 603-622 |
| 39 | 623-634 |
| 40 | 635-658 |
| 41 | 659-678 |
| 42 | 679-690 |
| 43 | 691-702 |
| 44 | 703-714 |
| 45 | 715-730 |
| 46 | 731-750 |
| 47 | 751-766 |
| 48 | 767-778 |
| 49 | 779-794 |
| 50 | 795-817 |
| 51 | 819-830 |
| 52 | 831-846 |
| 53 | 847-866 |
| 54 | 867-882 |
| 55 | 883-894 |
| 56 | 895-910 |
| 57 | 911-922 |
| 58 | 923-930 |
| 59 | 931-942 |
| 60 | 943-962 |
| 61 | 963-978 |
| 62 | 979-994 |
| 63 | 995-1010 |
| 64 | 1011-1030 |
| 65 | 1031-1042 |
| 66 | 1043-1058 |
| 67 | 1059-1066 |
| 68 | 1067-1078 |
| 69 | 1079-1098 |
| 70 | 1099-1114 |
| 71 | 1115-1130 |
| 72 | 1131-1150 |
| 73 | 1151-1162 |
| 74 | 1163-1174 |
Accountancy principles and taxable profits
- tax treatment of certain telecommunications licences and
IRU’s 815
Accountants
- Revenue 758, 923
- thieves bag cheques bound for accountant 762
ACT – see under “Dividends & Distributions”
Acquisition of new business 285
ACT - see under “Dividends & Distributions”
Agents
- receiving copies of assessments 3
- receiving copy taxpayer statements 509
Agricultural land
- gifts: capital gains tax hold over relief 5
Annual payments
- application of PAYE 196
Appeal hearings
- location (now Regulation 100(2) SI 1993 No 744) 70, 387
- National Insurance Contributions 659
- Special Commissioners publication of decisions 258
Avoidance
- company purchase schemes 168, 208
- PAYE FA 1994 385
- purchase of own shares 429
- Schedule 22 FA 1995 - SA transition 434
- Section 703 ICTA 1988: Sheppard and Sheppard v CIR 90
- share buybacks and Section 703 ICTA 1988 590
- transactions in securities, intra group dividends 37
- via Employee Remuneration Packages (soft currencies) 1001
Beneficial loans - see under Schedule E
Benefits code
- interaction between payments and benefits received on termination/change
in the nature of employment 1036
BSE compensation 396
Building Society and other windfalls: free shares and cash bonuses 517
Business Income Manual 1076
Business Expansion Scheme
- CGT on shares acquired pre 19/3/86 33
Businesses,individuals and the settlements legislation
- part I 1011
- part II 1085
Business Link Website 1127
Capital Allowances
- abortive expenditure on plant and machinery 13
- claims under Section 383 ICTA 1988 286
- enterprise zones and IBA 553
- finance leases 539
- long-life assets 445, 552
- aircraft 1074
- modern printing equipment 916
- machinery or plant leased outside the UK 654
Capital Gains Tax
- attribution of gains to shareholders 74
- authorised Unit Trust Umbrella Schemes 419
- bookmakers’ pitches 699
- capital sums derived from assets-reliefs & Extra Statutory
Concession D33 967
- carrying on a Business of Holding Investments (valid
for disposals before 17/3/02) 856
- Companies valuation of large land portfolios at 31.3.82
917, 1064
- compensation payable to agricultural and business tenants
303
- corporation tax and degrouping charges 116
- corporate trustees and hold over relief 815
- devolution of qualifying corporate bonds on death 46
- EIS - see under “Enterprise Investment Scheme”
- ESC D39 - extension of leases - tenants rights 673
- exempt demergers
- trustees and beneficiaries 162
- gifts
- agricultural land 5
- qualifying corporate bonds to a charity 21
- hold-over relief and SP8/92 417
- Holdings of Shares - Matching Acquisitions and Disposals
839, 876
- ill-health retirement relief 5
- indexation
- assets held on 31 March 1982 54
- BES shares 33
- enhancement expenditure 32
- Section 35(5) TCGA 1992 5
- machinery: meaning of 166
- Mansworth v Jelley
- claims to increase capital losses for SA tax years 1061
- milk quota
- compensation for permanent cuts 128
- negligible value claims - meaning of “small”
397
- non-resident trusts 82, 204, 888
- post transaction valuation checks 401,728
- private residence relief
- garden or grounds 239
- joint ownership 20
- residences occupied under licence 167
- retirement relief 268, 653
- extending the qualifying period 397
- roll-over relief
- apportionment 166
- depreciating assets: land and buildings 73
- extension of time limit 5
- furnished holiday accommodation 33
- options over land 13
- Section 152 TCGA 1992: “taken into use” 5
- Self Assessment Provisional Relief 327
- SP 13/93, compulsory acquisition 672
- Section 31(7B) MCA 1973: Payments of lump sums 840
- settlements: connected persons and losses 56
- share exchange: consideration partly in qualifying corporate
bonds 57
- share reorganisation: open offers 148
- shotguns 726
- Taper Relief 852
- Taper Relief-Anti Avoidance (Paragraphs 11 & 11A Sch
A1 TCGA 1992) 963
- Taper Relief and Employee Shares held in Trust 829
- partnerships - disposal of partnership goodwill by partners
- revised statement of practice D12 970
- trading losses: set-off under Section 72 FA 1991 87
- The Taxation of Share Options: Internationally Mobile Employees
883
- tax reform publication of guidance 577
- transfers at undervalue to employees or directors 181
- transfer of assets under a court order 1051
- transfer of shares within a group-QCBs 372
- Trusts
- authorised unit trusts & open ended investment companies
948
- connected persons and losses 56
- non-resident trusts 82, 204
- large land portfolios 813, 838
- valuation of assets at the date of death 209
- valuations applying Gray v IRC [1994] 337
- variation of inheritances following a death 194
- wines and spirits 686
Certificates Of Tax Deposit 1025
Certificates Of UK Residence
- for companies 989
Charities
- abnormal dividends received by tax exempt bodies 537
- capital payments by offshore trusts 573
Claims to relief
- carry back under SA 774
- claiming tax back on behalf of people who are unable to
act for themselves 301
- late claims for loss relief 183
Clubs, societies and voluntary associations 600
Codes of Practice 69
- COP 10 information and advice 536
Commissioners
- Procedural rules for General &
Special Commissioners 158
- Publication of decisions 258
- Referrals to during an enquiry 915
Companies
- relief for underlying tax paid by overseas subsidiaries
1063
Company purchase schemes 168, 208
Compensation
- Financial mis-selling, tax treatment of interest 1131
Construction Industry (The Multiple Turnover Tests)
Expiry of ESC B52 879
Construction Industry Scheme 635, 667
- turnover tests 615
- workers 405
Controlled Foreign Companies - see under “International”
Corporate Venturing Schemes (CVS)
- Change of location 929
- guidance 940
Corporation Tax
- ACT - see under “Dividends
& Distributions”
- automation of late filing penalties 1064
- chargeable gains: degrouping charges 116
- chargeable gains: indexation allowance, error in internet
tables 991
- charges on income: company paying annuities 151
- employees business expenses receipts -
retention requirements 925
- Groups
- group payment arrangements 684
- intra group interest 218, 554
- modernisation of group relief (FA 2000) 782
- loans to participators 14
- new Code of Practice for enquiries into
company tax returns 682
- new Return forms 682
- Pay and File 65, 83, 340
- apportionments between Financial Years 340
- members’ clubs, societies and voluntary associations
600
- transition 304
- post-death variation 254
- Purchase of own shares
- by unquoted company 280
- QIS and group payment
arrangements 645, 683, 831
- quarterly payments for large companies 960
- Statement of Good Practice for enquiries 1126
- transition to Pay and File: interest on
repayments resulting from relief carry-backs 304
Dairy Farming - see under “farming”
Delaware Limited Liability Companies (DLLCs) 827
Discovery and Disclosure
- claims to error or mistake relief and discovery 817
- under self assessment 313
Dividends & Distributions
- abnormal dividends received by tax-exempt bodies 537
- ACT surrenders 196, 244
- Section 703 ICTA 1988: intra-group dividends 37
- stock dividends 102
Domicile - see under “International Tax”
Double Glazing - change of Revenue Practice 936
Double Taxation - see under “International Tax”
E-Commerce
- Tax in the electronic age 709
Electronic funds transfer 71
Employees
- coming from abroad to work in the U.K 955
Employee Share Plans
- conditional shares and related topics 731
Employer
- Help us to save your van drivers tax 1160
- Statement of Good Practice for ECR 1126
Employers & Employees - see under “Schedule E”
Enterprise Investment Scheme
- guidance 940
- income tax relief 924
- options over shares 197
- qualifying trades 240, 877
- raising money for qualifying business activites 305
Enterprise Management Incentives 844
Enterprise Zones: IBA on Partially Completed Buildings 553
Entertaining expenses - employees and office holders 679, 729
Equitable liability 245
Equity notes 68
Errors in returns
- error or mistake relief 117
- provisional figures & estimates
- relief & discovery 817
- Section 88 interest 61
Estates of deceased persons - see under “Inheritance Tax”
Euros - payment of tax in 633
Exchange gains and losses
- Matching 338
Expatriate tax/NICs issues 1032
Expenses - see under Schedule D or Schedule E
Extra Statutory Concessions
- ESC B53 amendment
927
- ESC A57 correction 423
- ESC A100
Compensation for Holocaust Victims 851
- ESC A101 Personal Pension Schemes 874
Farming
- arable area payments 108
- averaging
- transitional overlap profits 574
- when 97-98 shows a loss 575
- animal grants and subsidies 182
- BSE compensation 396
- compensation to agricultural and business tenants 303
- foot and mouth disease 890
- herd basis
- minor disposals without replacement 1024
- Inheritance Tax relief for tenanted agricultural land 241,
890, 891
- losses 814
- Milk Marque shares - October 1998 bonus issue 685
- milk producers SLOM compensation 127
- milk quota
- compensation for permanent cuts 128, 474
- inheritance tax 51
- receipts from residuary MMB 461
- ostriches 318
- short rotation coppices 252
- Sugar beet outgoers scheme 891
Fee protection insurance 1036
Finance Act 2004
- changes - management expenses 1145
Finance lessors
- Sections 44 to 47 Finance (No2) Act 1997 539
Form P11 D - see under “Schedule E”
Form 17 1008
Form R185 1025
Fraud
- new criminal offence for tax fraud 782
Furnished holiday lettings
- payments on account 356
- roll-over relief 33
- Sections 503/504 ICTA 1988 and Loss Relief Claims under
Section 381 ICTA 1988 472
Gifts - see under “Capital Gains Tax” or “Inheritance Tax”
Group Relief UK branches of companies resident in the European Economic Area 961
Groups of Companies - see under “Corporation Tax”
Hansard Procedure
- Changes to the 979
- Regina v W 544
Herd basis - see under “Farming”
Heritage property - see under “Inheritance Tax”
Human Rights
- & Penalties 973
Income into capital (and vice versa) 438
Independent taxation
- interest paid on joint loans 14
Industrial Buildings - see under “Capital Allowances”
Information Powers
- information and penalty powers for CT QIPs 683
- Legal Advice 676
- Morgan Grenfel decision 993
Inheritance Tax
- accumulation & maintenance trusts 813, 892
- business and agricultural relief 182
- deceased estates - new procedures for income tax and capital
gains tax 1043
- excluded property settlements by people domiciled overseas
398
- gifts with reservation 98
- “heritage” property 272
- payment of tax in person 577
- post-death variation of inheritance by survivorship 254
- relief for tenanted agricultural land 241
- retirement benefits 11
- settled property 320
- valuation of assets at the date of death 209
- variation of inheritances 194
Instruments Of Variation
- simpler rules for dealing with IOV’s for IHT &
CGT purposes 957
Insurance
- assignment on divorce of life insurance policies,capital
redemption polices and purchased life annuities 1071
- corresponding deficiency relief on
life insurance policies 1111
- sickness and unemployment insurance 377
Interest (see also under “International”)
- business cessations and Section 86 interest 490
- changes to the interest formula 376
- charges on income - company paying annuities 151
- claiming tax back on behalf of people who are unable to
act for themselves 301
- deduction of tax and tax relief at source 277, 381, 685
- Gross Payments of Interest 867
- interest on late payment of tax 58
- interest on late payments 422
- Interest on Section 350 Assessments 827
- Late Payment of Commercial Debts (Interest) Act 1998
686
- Loan Relationships
- accrual of purchase discount on loans repayable on demand
441
- definition of connected FA96/S87 parties who are not
connected 488
- loan to acquire an interest in close company 101
- loan to buy into partnership 58
- loan to participator 14
- provision of certificates of interest paid to borrowers
210
- swaps held by non-corporates 1054
- treaty claims and loan interest 153, 631
International tax
- application for clearances, approvals & agreements 748
- certificates of UK residence for companies 989
- companies relief for underlying tax paid
by overseas subsidiaries 1063
- company residence 179
- controlled foreign companies: 138, 317
- holding companies 249
- double taxation
- adjustment to foreign taxation 673
- agreement - Russian Federation 443, 762
- bought in foreign tax 441
- credit relief Chile - additional tax 903
- credit relief Turkey - compulsory fund surcharge 903
- dividends from groups overseas 870
- employees and double taxation
agreements 220, 357
- employment agencies operating in the Netherlands 1026
- Federal Excise Tax (FET) – UK/USA 1110
- French national service volunteers 307
- Germany - withholding tax on certain income 207
- Hong Kong after 1997 357
- provisional treaty relief (PTR) scheme 668
- relief for underlying tax 495, 626, 673,1007
- treaty claims and loan interest 153, 631
- update on DT conventions and Double Contribution Conventions
842, 861, 892, 959, 1045
- Double Taxation Relief: Tax Consolidations
within S803A 911
- financial global trading 617
- foreign entity classification 807
- foreign entities - Memec plc v CIR 627
- intra-group interest 218
- Investment Manager Provisions FA 1995` 829
- non-resident trusts 82, 204
- Offshore Funds Legislation 1152
- offshore trusts and “protected settlements”
620
- Personal Residence: ‘Mobile Workers’ living
in the UK 836
- Residence and Ordinary Residence
- employment: meaning of “full-time” 57
- non-residents trading in the UK 237
- residence rulings and domicile (SA) 425
- visitors to UK: residence 130
- year of arrival 599
- year of departure 576
- review of links with business -
International tax issues 943
- Section 739 - transfer of assets abroad 651
- stock exchanges (recognised overseas) 657
- Tax Treaty Network update 656
- The Taxation of Share Options: Internationally Mobile Employees
883
- transfer pricing
- advance pricing agreements 697
- and the arbitration convention 465, 575
- financial transactions 580
- penalties 603
- record keeping 579
Internet - see Revenue web-site at www.inlandrevenue.gov.uk
- E-Commerce - tax in the electronic age 709
IR 35
- composite and Managed Service Companies
and the ‘Service Company’ legislation 1165
- composite service companies and the‘Service Company’ Legislation 956
- frequently asked questions 751
- providing service through an intermediary
What happens next? 819
- provision of personal services through
Intermediaries 715
- service company legislation & international issues 1016
IRU’s clarification of FA 2000 provisions 815
ISA’s
- annual limits 1026
Large Business Office
- Statement of Good Practice 1126
Limited Liability Companies
- Delaware LLC 827
- Partnerships 801
Link Papers
- how the figures in the accounting records feature in the
return 1031
Loan Relationships (see also under “Interest”)
- accrual of purchase discount on loans repayable on demand
441
- deduction of tax at source from interest 685
- definition of connected FA96/S87 parties who are not connected
488
- and partnerships 987
Long-Life Assets (Capital Allowances) 445, 552
Losses
- late claims 183
- Section 503-4 ICTA 1988 and loss claims under Section 381
472
Manufactured Payment
- unallowable purpose provision 1132
Mariners
- offshore manning arrangements 785
Medical check-ups
- Schedule E benefits in kind 74
Milk quota - see under “Farming”
Money Laundering Regulations 2003 1099
Motor cars - see under “Cars”
National Insurance Contributions
- Aggregation of Earnings and“Not reasonably practicable test” 767
- changes to NIC’s from 6 April 2003 991
- Decisions and appeals 659
- EU Enlargement and NICs 1101
- Late Notification Penalty 887
- Liability on payments into FURBS 1037
- Penalties for Inaccurate NICs 749
- Personal Liability Payments 868
- Revised special rules for entertainers 1033
- Schedule D Cases I & II:
personal pension contributions 74, 134
- & Statutory Payments Act 1117
National Minimum Wage:
- impact on Directors 795
Non Residents
- trading in UK, the arms’ length principle 237
- working in the UK for short periods - the “60-day”
rule 1069
Online Filing & Electronic Payment 1073
- Agents and tax practitoners 1168
- employers 1084
- employer’s Annual Returns 2004-05 1155
- Handbook 1124
- impact on Insolvency; Liquidations;
Receiverships; Administrations; Bankruptcies
And Voluntary Arrangements 1157
- Online filing for 2004-05 & 2005-06 1151
- quality standard 1137
Ostrich farming 318
Partnerships
- continuation basis, late elections
56
- interest paid on loan to buy into partnership 58
- limited liability partnerships (LLPs) 801
- loan relationships 987
- Schedule A - ancillary letting income 513
- Self Assessment
- continuation elections 214
- due dates - composite partnership
assessment for 1996-1997 286
- extended time limits 339
- new procedures for taxing partnerships 146
- transitional issues - partnerships 450
Pay and File - see under “Corporation Tax”
PAYE - see under “Schedule E”
Payroll Giving 792
Payments in lieu of notice (Pilon’s) 325, 999
Payments on account:
- furnished holiday lettings 356
Penalties
- amendments to SA returns and
penalty implications 597
- daily-for outstanding SA returns 915
- reasonable excuse for late filing of
tax returns and surcharges 527
- NICs: late notification penalty 887
- Stamp Duty Reserve Tax - failure to
notify liability 589
- transfer pricing 603
Pensions, pension contributions, pension schemes
- Alterations to Old Pension Funds–Pension Sharing on Divorce 844
- counteraction of tax advantages 31
- inheritance tax: retirement benefits
under private pension contracts 11
- loss of approval 906
- New ESC A101 874
- organisational change 904
- personal pensions: carry back of
premiums under SA 361, 396, 443
- pension sharing on Divorce or Nullity 790
- retirement annuities - provisional relief 19
Pension Schemes Office updates
- Memorandum No 119: Building Society investment 170
- synopsis 272, 320, 358, 474, 492, 535, 622, 700, 788, 905
Plant and machinery - see under “Capital Allowances”
Powers of attorney 51
Private residence relief - see under “Capital Gains Tax”
Profit Related Pay schemes:
- PRP as a Permitted Adjustment 457
- PRP and Financial Reporting Standard 11 759
Prosecutions
- “Hansard” Regina v W 544
Rebasing - see under “Capital Gains Tax”
Recognised stock exchanges overseas 657
Record keeping requirements
- Self Assessment (IT & CT) 587
- transfer pricing 579
Recovery of Tax & Primary NICs from
an Employee – New Appeals provisions 1108
Reform Of Financial Regulation in the U.K
- Tax Implications Of 924
Registered Social Landlords (RSL)
- large scale transfers of local authority
housing 1145
Relocation packages - see under “Schedule E”
Remuneration - see under “Schedule E”
Repayment claims 343
- administrative changes 134
Repos
- price differential 266, 1052
Residence and ordinary residence - see under “International Tax”
Retirement Annuities - see under “Pensions”
Roll-over relief - see under “Capital Gains Tax”
Schedule A
- service charge funds and sinking funds 770
- furnished holiday lettings (Payments on Account) 356, 472
- income from UK Property
- basis periods: partnerships with ancillary letting income
241, 513
- repairs to let, Computation Of Profits 935
Schedule D Cases I and II
- accountancy expenses and SA enquiries 596
- employee share ownership trusts 399
- error or mistake 117
- farming - see under “Farming”
- legal expenses
- termination of employment 170
- letting surplus business accommodation 115
- personal pension contributions:
Class 4 NIC 74
- subsistence: self-employed lorry drivers 88
Schedule D Cases III - VI
- meaning of source (see also TB 10) 100, 107
Schedule E
- relocation packages 122
- ESC A85 211
- share related rewards 109
- transfers of assets at undervalue 181
- vans available for private use 96
- double taxation 220, 357
- employees coming from abroad to work in
the UK 955
- emoluments in respect of duties performed
in the UK Case II Sch E 996
- PAYE coding allowances & section
203D ICTA 1988 998
- PAYE - relaxation for short term business
visitors 998
- UK resident & ordinarily resident
employees working overseas 999
- employee share schemes
- implication for SA 351
- phantom share scheme 19
- valuation of shares-unquoted companies 374
- employment status of construction workers
in the film & TV industries 775
- Foreign earnings deduction
(FED) – meaning of ‘Ship’ 913
- Foreign Nationals 931
- substitute form 334
- PAYE
- annual payments 196
- self assessment changes to the
PAYE Regulations 333
- personal residence: ‘Mobile workers’living in the UK 836
- profit related pay schemes 457
- profit related pay and financial reporting
and standard 11 759
- remuneration in shares subject to risk
of forfeiture 545
- secondment - employees in UK 805
- service companies
- frequently asked questions (IR35) 751
- provision of personal services through
intermediaries 715
- termination payments
- legal costs 101, 170
Schedule F Income and Trustees 629
Section 703 ICTA 1988
- intra-group dividends 37
- late submissions 656
- pension funds 31
- share buy backs 590
- Sheppard & Sheppard v CIR 90
Sections 765 and 765A ICTA 1988 Treasury consents 746, 788
Securities - see under “Shares & Securities”
Self Assessment - see also Special Editions 1 &
2 and supplement to 2
- accountancy expenses incurred 596
- amendments to returns and penalty
implications 597
- allocation of investment income 371
- anti-avoidance provisions
in Schedule 22 FA 1995 434
- claims carryback under SA 774
- cessations of businesses and S86
interest - new ESC 510
- daily penalties for outstanding returns 915
- Steeden v Carver 705
- discovery and disclosure 313
- discovery provisions with an open
enquiry window 875
- employee share schemes 351
- getting up to date 111
- insolvency 530
- late filers 1067
- Machinery Legislation (ITSA) 850
- overlap profit
- apportionment 597
- recording overlap profit carried forward 597
- partnerships
- continuation elections 214
- due dates - composite partnership
assessment for 1996-1997 286
- extended time limits under S36(2) 339
- new procedures for taxing partnerships 146
- transitional issues - partnerships 450
- PAYE
- claims to PAYE coding 350
- payments on account 174
- pension contributions carry back 361, 396, 443
- provisional figures in returns 916
- provisional relief 327
- reasonable excuse 527
- record keeping - CTSA and ITSA 587
- residence rulings and domicile 425
- section 703 742
- short tax return 1079
- standard accounts information (SAI) 436
- statements of account 509, 656, 673
- the deadline for Surcharge of late paid tax 826
- transition to the current year basis 111
- transitional arrangements
- submission of accounts 225
- transitional issues:
- claims under Section 383 ICTA 1996
for 1995-96 286
- trustees of certain pension schemes 628
Shares & Securities
- Building Society windfalls 517
- consortium relief 372
- EIS - see under “Enterprise Investment Scheme”
- equity notes 68
- purchase of own shares by unquoted
company 280
- qualifying corporate bonds (QCBs)
- consideration on share exchange 57
- devolution on death 46
- gift to charity 21
- transfers within a group 372
- recognised overseas stock exchanges 657
- remuneration in shares - see under “Schedule E”
- repos 1052
- share buybacks and Section 703 ICTA 1988 590
- share option awards & transfer pricing“Waterloo” plc 1002
- share option schemes
- phantom share scheme 19
- share related rewards 109
- share reorganisations - open offers 148
- Share options - internationally mobile
employees – tax issues 883, 951
NICs issues 895
Sheppard and Sheppard v CIR 90
Sickness and unemployment insurance 377
Social Security (Contributions)
- Share Options 907
- Gratutities and offerings (amendment) 1121
Solicitor’s accounts and savings income taxed at 20% 512
Special Commissioners Publication of decisions 258
Stamp Duty
- Changes to 1059
- Finance Act 1994 234
- litigation
- unstamped documents contingency principle 459
- new rates and certificates of value 491
- PFI projects 694
- Stamp Duty Land Tax – compliance 1115
- Stamp Duty Land Tax: Group Relief 1104
- correction to Para 43 in issue 70 1123
- Stamp Duty Reserve Tax –interest and
penalties interaction with Stamp Duty 693
- penalties for failure to notify 589
Statements of Practice
- Investment Manager Provisions FA 1995 829
- SP 02/04 : Allowable Expenditure
- expenses incurred by personal
representatives & corporate trustees 1147
- SP 3/92 DTR: status of the UK’s DTC
with former USSR and with newly
independent states 921
- SP 8/92 hold-over relief 417
- SP 13/93 roll-over relief 672
Subsistence - see under “Travel & subsistence”
Surcharge
- late paid tax 904
Taper Relief
- Employee Shares Held in Trust 829
- Exemption for disposals by companies with substantial shareholdings
982
- Meaning of ‘trading company’ and related issues
para 22 Schedule A1 TCGA 1992 852
Taxation of chargeable gains
- sale of Trust Interests & transfers linked to trustee
borrowing 1048
Tax Bulletin “Specials” - see end of index for details
Tax credit relief - see under “International tax”
Tax law rewrite: 264
- core legislation
1057
- draft income tax (earnings & pensions) Bill 975
- draft income tax (trading & other income) Bill 1112
- first rewrite Bill 760
- rewrite of savings and investment income 592
- the way forward 335
- updates 675, 687
Tax treaties - see under “International tax”
Telecommunications
- licences & other rights to use
telecommunications cable systems 1094
Teleworkers
- Reimbursed expenses & benefits for employees working
at home 1068
Termination payments & benefits
- repayment clauses in compromise agreements 1063
Tips, Gratuities, Service Charges & Troncs 1081
Transfer pricing - see under “International tax”
Travel and subsistence
- self-employed lorry drivers 88
Trusts
- Accumulation and Discretionary 1120
- employee share ownership trusts 399
- exempt demergers 162
- liability at the rate applicable to trusts 373
- Management Expenses 1113
- new form 41G (Trust) 919
- non-resident trusts 82, 204, 888
- offshore trusts and “protected settlements” 620
- relief for trustees -
mineral leases and timber cropping 374
- Schedule F income and trustees 629
- Share Scheme 937
- tax obligations of trustees and
beneficiaries of bare trusts 395, 486
- unit trust umbrella schemes 419
Valuations
- guidance on property 1008
- post transaction checks 401
- valuations applying Grey v CIR (1994) 337
Venture Capital Trusts
- funding of management buy-outs 243
- guidance 940
- co-investment and the control rule 471
Visually Impaired Media Unit 1159
Wines And Spirits: CGT Treatment 686
Special Editions
February 1997: SA Legislation - Finance Act 1996
July 1997: SA Enquires into Tax Returns
May 2001: Foot and Mouth Disease
December 2002: Research and Development
April 2003: UK/US Double Taxation Agreement
December 2003: Amendments to NICs Legislation
Superseded
The following articles have been superseded since index 2003 by:
Employment Income Manual (EIM)
Double Taxation Relief Manual (DT)
Construction Industry Scheme Manual (CISM)
Inspectors Manual (IM)
Independent Taxation Manual (IN)
Business Income Manual (BIM)
Corporate Finance Manual (CFM)
| Issue | Title of Article | Page | ||||
|
1 |
Schedule E - Benefits in kind |
3 - Superseded by EIM23532 |
||||
|
2 |
Beneficial loan purchase by directors |
12 - Superseded by EIM26135 |
||||
|
2 |
Interest paid |
13 - Superseded by IN1150 |
||||
|
3 |
Expenses: Dispensations |
19 - Superseded by EIM30051 |
||||
|
3 |
Medical check ups |
74 - Superseded by EIM21765 |
||||
| 9 | Interest relief: S360 ICTA 1988 | 101 - Superseded by IM3804 | ||||
|
11 |
SA Partnerships |
124 - Superseded by BIM72200 onwards |
||||
|
12 |
Sch E: Beneficial loans |
157 - Superseded by EIM26158 |
||||
| 14 | Company cars P11D reporting | 176 - Superseded by EIM23122, EIM23198& EIM23184 | ||||
| 15 | Tax credit relief for Californian tax | 194 - Superseded by DT19855 | ||||
|
18 |
Tax credit relief: South African secondary tax | 244 - Superseded by DT17351(b) | ||||
|
19 |
Sch D:Tax treatment of video tapes acquired for rental |
254 - Superseded by BIM67200 |
||||
|
19 |
Sch E: Employers liability & indemnity relief |
257 - Superseded by EIM30500 |
||||
|
20 |
Repos: “Price differential” |
266 - Superseded by IM4326 |
||||
|
22 |
Petroleum Revenue Tax - expenditure claims |
302 - Superseded by OT04780 |
||||
|
24 |
The exchange gains and losses - matching |
338 - Superseded by CT13700 |
||||
|
25 |
Incidental costs of Corporate borrowing - S84 |
356 - Superseded by CT12359 & CFM5210 |
||||
|
26 |
Incidental costs of loan finance |
373 - Superseded by CT12359 & CFM5210 |
||||
| 28 | Deductions of tax from interest paid to financial institutions in the Irish Republic |
419 – Superseded by DT9858 | ||||
|
29 |
SP4/85 - interest on loans to buy land |
437 - Superseded by BIM45755 |
||||
|
29 |
UK/US Double Taxation Convention |
441 - Superseded by DT19853A | ||||
| 32 |
Loan relationships - definition of “connected” |
488 - Superseded by CFM5420, CFM5404 & CFM5410 |
||||
|
32 |
Relief for underlying tax |
Country specific’ paragraphs in DT manual | ||||
| 33 |
Taxation of commission - cash & discounts |
505 - Superseded by BIM40655 onwards and BIM64600 onwards |
||||
| 34 |
Employer provided childcare |
531 - Superseded by EIM21915 - EIM21930 |
||||
|
40 |
Construction Industry Scheme |
635 - Superseded by Leaflets IR14/15(CIS) |
||||
|
41 |
Construction Industry Scheme |
667 - Superseded by CISM3141 |
||||
|
42 |
Business Entertainment: employees & office holders |
679 - Superseded by EIM32590 onwards |
||||
|
45 |
Business Entertainment |
729 - Superseded by BIM45033 |
||||
|
49 |
Sch E: Benefits in kind: part business/part private use |
779 - Superseded by EIM21636 |
||||
|
50 |
CIS5 certificates: changes to eligibility criteria |
815 - Superseded by Leaflet IR 40(CIS) |
||||
|
53 |
CGT Taper relief: meaning of “security” |
858 - Superseded by CG17930 |
||||
|
54 |
CIS: Multiple Turnover Tests (ESC B52) |
879 - Superseded by CISM3215 |
||||
|
56 |
Travel expenses of employees not domiciled in UK |
900 - Superseded by EIM35050 and |
||||
|
64 |
Reimbursement of employees training expenses |
1022 - Superseded by EIM01235 |
||||
|
65 |
Employer reimbursement of employee bank charges |
1039 - Superseded by EIM01010 |
||||
|
65 |
Board of Inland Revenue statement: CIS certificates |
1040 - Superseded by CISM3217 (App.2,partC) |
||||
Deletions
The following articles have been deleted since index 2003
| Tax Bulletin 1 | ||
|
Interest paid on business loan used to fund
proprietors overdrawn current/capital account |
Page 4 |
|
|
CT: Legal expenses incurred by a company in
respect of the purchase of its own shares |
Page 4 |
|
| CGT: Ill health retirement relief | Page 5 | |
| Tax Bulletin 5 | ||
|
CGT: Small capital distributions |
Page 46 |
|
| Tax Bulletin 8 | ||
|
CGT: Claims under Section 72 FA 1991 |
Page 87 |
|
| Tax Bulletin 9 | ||
|
Deep discount securities - issued in a foreign currency |
Page 100 |
|
| Tax Bulletin 11 | ||
|
CGT: Compensation for permanent cuts in
milk quota |
Page 128 |
|
| Reinvestment relief | Page 128 | |
| Tax Bulletin 13 | ||
|
Pension Schemes Office:
Synopsis of Memorandum No 119 |
Page 170 |
|
| Tax Bulletin 16 | ||
|
Taxation of Insurance and Personal Pension
Scheme Commissions |
Page 201 |
|
| Tax Bulletin 20 | ||
|
Pension Schemes: Loss of Tax Approval |
Page 266 |
|
| Retirement Relief: Definition of Personal
Company |
Page 268 | |
| Tax Bulletin 21 | ||
|
Record keeping requirement: Optical imaging |
Page 283 |
|
|
Schedule D Cases I & II: |
Page 285 |
|
| Tax Bulletin 22 | ||
| Self Assessment and 1996-97 Partnership
assessing |
Page 293 | |
| Pension Schemes Office: Inspection visits | Page 301 | |
| Tax Bulletin 24 | ||
| Inheritance Tax: Allowable deductions - republication of existing concession |
Page 341 | |
| Tax Bulletin 25 | ||
|
Deductions for Interest payable |
Page 357 |
|
| Tax Bulletin 26 | ||
|
Self Assessment: 1996-97 SA Tax Return:
Transitional rule to submit Standard Accounts Information (SAI) |
Page 371 |
|
| Tax Law Rewrite: Plans for 1997 | Page 378 | |
| Tax Bulletin 27 | ||
|
Operating PAYE on awards of tradeable
assets |
Page 385 |
|
| Self Assessment: 1996-97 payments
on account |
Page 387 | |
| Tax Bulletin 29 | ||
|
Section 148 ICTA 1988: Taxation of
continuing benefits arising from employment |
Page 427 |
|
| Schedule 7 Finance Act 1997 | Page 429 | |
| Tax Bulletin 31 | ||
|
Self Assessment: Calculation of payments
on account for 1997-98: |
Page 470 |
|
| Use of ‘pence’ in Self Assessment Tax
Returns |
Page 470 | |
| Tax Bulletin 32 | ||
|
Error in Tax Calculation: Gains on
Life Insurance |
Page 487 |
|
| Removal of the requirement to send vouchers
with claims to repayment of tax by or on behalf
of individuals who are resident in the UK |
Page 491 | |
| Tax Bulletin 36 | ||
|
Capital Gains Tax Reform: Publication
of guidance |
Page 577 |
|
| Tax Bulletin 37 | ||
|
Employment Termination Settlements |
Page 582 |
|
| Self Assessment: (1) Incomplete returns | Page 593 | |
| 2) The use of provisional figures in returns | Page 593 | |
| Tax Bulletin 42 | ||
|
Self Assessment Help Sheet IR204 |
Page 687 |
|
| Tax Bulletin 45 | ||
| Self Assessment Tax Return guides | Page 729 | |
| Tax Bulletin 46 | ||
| Non-resident landlords: Practical implications
of New Transfer Pricing legislation at Schedule 28AA ICTA 1988 |
Page 740 | |
| Tax Bulletin 48 | ||
| S28A & S28B TMA 1970: Amending a Income Tax Self Assessment (ITSA) after an enquiry |
Page 769 | |
| Tax Bulletin 50 | ||
| Interest charged on tax paid late | Page 812 | |
|
Tax Bulletin 52 |
||
|
Tax Barrister convicted |
Page 841 |
|
| Tax Bulletin 53 | ||
| Income Tax Self-Assessment (ITSA) Returns
for 2000-01 |
Page 847 | |
| Interest relief for companies within the service
company legislation and construction industry
scheme |
Page 861 | |
| Tax Bulletin 54 | ||
|
Directions that ITSA Payments on Account
do not apply |
Page 875 |
|
| Increase in the Youth rate of the National Minimum Wage |
Page 879 | |
| Tax Bulletin 56 | ||
| Inheritance Tax: Wartime Compensation
Payments |
Page 903 | |
| Tax Bulletin 58 | ||
| Inheritance Tax Concession extended to
include further Wartime Compensation Payments |
Page 926 | |
| Tax Bulletin 61 | ||
| Self Assessment: Extension of deadline for PAYE Electronic Filers |
Page 975 | |
| Tax Bulletin 63 | ||
| Important changes to the filing of employer
End of Year returns |
Page 995 | |
| Tax Bulletin 64 | ||
| New Tax Credits | Page 1020 | |
| Continuing obligation to deduct tax at source
when a late budget is held |
Page 1026 | |
| Annual limits for ISA’s | Page 1026 | |
| Tax Bulletin 68 | ||
| Business Income Manual | Page 1076 |
Whilst every effort is taken to ensure the accuracy of the information in this bulletin, this cannot be guaranteed.
Should
you find any errors please advise the Tax Bulletin Team.
Tax Bulletin Index is covered by Crown Copyright. There is
no
objection to firms copying the Index for their own use.
Anyone wishing to republish Tax Bulletin Index or extracts
more widely should write for permission to:
Glenda Bishop
Room G12
New Wing
Somerset House
Strand
London
WC2R 1LB
