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Defining long funding leases: basic definition: no requirement for symmetry between the ...

Defining Long Funding Leases – there is no requirement for symmetry between the parties; so a long funding lease for a lessor may not be a long funding lease for the lessee.

Claims / reliefs: CTSA claims frameworks: legislation

This subject lists the legislation relevant to the CTSA Claims Frameworks section of the COTAX Manual.

Permanent cessation: permanent cessation: deceased cases

This subject summarises the SA aspects and procedures necessary in deceased cases.

Software Developers - Self Assessment Individual Exclusions for online filing - 2013/14

Self Assessment Individual Exclusions for online filing - 2013/14

Returns: individual returns: auto-coding

This subject tells you about SA auto-coding and exceptions which will appear on worklist W052-SA PAYE auto-coding exceptions.

Assessing: CTSA assessments: discovery assessments

This subject telsl you about discovery assessments.

Employment-related shares & securities bulletin

Twelth Employment-Related Shares & Securities Bulletin providing information and updates on employee share schemes

Penalties for Failure to Pay on Time: Rules for specific taxes: Annual Tax on Enveloped ...

A person is liable to a penalty where they pay late an amount of Annual Tax on Enveloped Dwellings (ATED) that results from

HMRC Trusts & Estates August 2013 Newsletter

Practitioners newsletter on Inheritance Tax and Trusts

Manage work: work management: contents

This section of the SA Manual is about SA Work Management.

Compliance: Introduction, Compliance and Stamp Duty Land Tax

who is this guidance aimed at and why do we use compliance what is an enquiry

Inland Revenue EB5 (PAYE)

Message Implementation Guidelines

Penalties for Failure to Pay on Time: Rules for specific taxes: Income Tax and Capital ...

A person is liable to a penalty where they pay late an amount of income tax or capital gains tax that results from

Penalties for Failure to Pay on Time: Rules for specific taxes: Income Tax and Capital ...

Penalties for Failure to Pay on Time: Rules for specific taxes: How penalties apply to income tax and capital gains tax

Claims, Elections and Notices: introduction

SALF602 - Claims, Elections and Notices: introduction There are some 500 different claims and elections in the Taxes Acts. Many of these claims and elections exist to provide taxpayers with some degree of choice (in …

Partnerships: Discovery Provisions: Legislative Framework

EM7101 - Partnerships: Discovery Provisions: Legislative Framework TMA70/S30B Top of page TMA70/S31(1)(c) There are specific discovery rules in respect of the partnership return which parallel the discovery …

Glossary of Terms - Letter S

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Import & Export Glossary of Terms - Letter S SAAD…