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Home / Simons-Taxes / HMRC materials / Part G3 HMRC Interpretations

Part G3 HMRC Interpretations

HMRC materials

For HMRC Interpretations, see Yellow Tax Handbook

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E5.406A Employees of European Union institutions—tax exemptions

E4.507S Operation of the charge on securities with artificially enhanced market value

B4.130 Summary of OECD guidelines on arm's length principle

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1122 More than one settlor (income tax and CGT)

I5.1212 Protector of a foreign trust

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

E1.416 Dividends from non-UK resident companies—general