E8.811 National Insurance Number—Refusal Of Application

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Commentary

Personal and employment tax

If registration is refused, any contributions paid by the employee

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D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

B2.306 General tests for distinguishing between capital and revenue expenditure

E6.303A Domicile of origin

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

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

I5.226 Disposals of QIIPs for consideration

I5.251 Absolute entitlement by the life tenant

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

I5.221 Lifetime termination of QIIP—general

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

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

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E8.811 National Insurance number—refusal of application

Personal and employment tax

D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

B2.306 General tests for distinguishing between capital and revenue expenditure

E6.303A Domicile of origin

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

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

I5.226 Disposals of QIIPs for consideration

I5.251 Absolute entitlement by the life tenant

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

I5.221 Lifetime termination of QIIP—general

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

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

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E8.811 National Insurance number—refusal of application

Personal and employment tax

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