CITM6000 - Tax relief: Contents
Individual investors - making a claim |
|
Individual investors - conditions for making a claim |
|
Individual investors - PAYE coding and Payments on Account |
|
Individual investors - effect of a claim |
|
Individual investors - determination of Income Tax liability |
|
Corporate investors - making and effect of claims |
|
Corporate investors - conditions for making a claim |
|
Corporate investors - determination of corporation tax liability |
|
Nominees |
|
Determining ”the invested amount” |
|
Loans - disposal, excessive repayments, and receipt of value |
|
Shares & securities - disposal and receipt of value |
|
Loss of accreditation by the CDFI |
|
Accreditation of the investor |
|
Attribution |
|
Information to be provided by the investor |
|
Postponement of tax pending appeal |
|
Disclosure of information |
