| EIM26101 | Beneficial loans:
general |
| EIM26102 | When a chargeable benefit
arises: taxable cheap loans |
| EIM26103 | Amount chargeable: the
cash equivalent |
| EIM26104 | Amount of the official
rate |
| EIM26105 | Loans in foreign
currencies |
| EIM26106 | Official rates for
certain foreign currencies |
| EIM26107 | When to use the sterling
official rate and when a foreign currency rate |
| EIM26108 | Meaning of loan |
| EIM26109 | Identifying the loan |
| EIM26110 | Meaning of making a loan:
loan made by third party - employee benefit trust |
| EIM26111 | Loans taken over from
another person |
| EIM26112 | Meaning of relative |
| EIM26113 | Meaning of
employment-related loan |
| EIM26114 | Exception where loan made
by an individual |
| EIM26115 | Exception where loan made
by an individual: continued |
| EIM26116 | Loans released or written
off |
| EIM26120 | Qualifying loans |
| EIM26130 | Examples |
| EIM26132 | Exemptions: general |
| EIM26135 | Exemptions: fully
qualifying loans |
| EIM26140 | Exemptions: small
loans |
| EIM26142 | Exemptions: small loans:
example |
| EIM26145 | Exemptions: small
non-qualifying loans |
| EIM26146 | Exemptions: small
non-qualifying loans: example |
| EIM26150 | Exemptions: no benefit
derived from loan to relative |
| EIM26152 | Exemptions: loans for
fixed periods at fixed interest |
| EIM26153 | Exemptions: loans for
fixed periods at fixed interest: example |
| EIM26155 | Advances of expenses |
| EIM26156 | Advances of expenses:
consequences |
| EIM26158 | Exemption for commercial
loans |
| EIM26159 | Exemption for commercial
loans: what are comparable loans |
| EIM26160 | Exemption for commercial
loans: meaning of substantial proportion |
| EIM26162 | Exemption for commercial
loans: meaning of at or about the time |
| EIM26164 | Exemption for commercial
loans: meaning of members of the public at large |
| EIM26170 | Exemption for loans
varied onto commercial terms |
| EIM26171 | Exemption for loans
varied onto commercial terms: continued |
| EIM26175 | Exemption for loans
varied onto commercial terms: meaning of relevant loans |
| EIM26176 | Exemption for loans
varied onto commercial terms: meaning of on the same terms |
| EIM26180 | Aggregation of loans |
| EIM26190 | Aggregation of loans:
continued |
| EIM26192 | Elections for
aggregation |
| EIM26198 | When may balances be
netted off |
| EIM26200 | Cash equivalent: the
averaging and the precise method |
| EIM26210 | The averaging method |
| EIM26212 | Meaning of maximum
balance on a day |
| EIM26215 | Averaging method: step by
step |
| EIM26217 | Number of whole
months |
| EIM26220 | The average official
rate |
| EIM26221 | Example of calculation of
cash equivalent using the averaging method |
| EIM26225 | When to use the averaging
method |
| EIM26230 | The precise method |
| EIM26231 | Precise method: step by
step |
| EIM26235 | Formula for the precise
method |
| EIM26240 | Election for the precise
method |
| EIM26242 | Election for the precise
method: time limit for election |
| EIM26245 | Precise method:
consulting an Inspector |
| EIM26250 | Cash equivalent: what
interest paid is taken into account |
| EIM26251 | Cash equivalent: what
interest is taken into account: interest capitalised |
| EIM26252 | Cash equivalent: interest
paid half yearly |
| EIM26253 | Cash equivalent: interest
paid half yearly: example |
| EIM26255 | Cash equivalent: interest
paid after assessment final |
| EIM26257 | Cash equivalent: late
interest payments: doubts about obligation to pay |
| EIM26258 | Late interest payments:
action before listing appeal |
| EIM26260 | Order of repayment of
successive loans |
| EIM26261 | Order of repayment of
successive loans: rule in Clayton's case |
| EIM26270 | Cash equivalent of loan
treated as interest paid |
| EIM26280 | Apportionment of cash
equivalent of joint and several loan to two or more chargeable
employees |
| EIM26300 | List of examples |
| EIM26311 | Example of steadily
reducing cheap loan |
| EIM26312 | Example of a fluctuating
cheap loan account |
| EIM26313 | Example of where an
Inspector should elect for the precise method |
| EIM26314 | Example of some loans
subject to aggregation and others not |
| EIM26500 | Interaction between
employment income and other tax charges: loans from close
companies: general |
| EIM26505 | Interaction between
employment income and other tax charges: director's current or loan
accounts with a close company |
| EIM26510 | Interaction between
employment income and other tax charges: treatment of
misappropriations in company investigation cases |
| EIM26515 | Alternative finance
arrangements – Islamic finance |
| EIM26520 | Loans made by
superannuation funds |
