E1.1506 Accrued income scheme—capital gains tax

Personal and employment tax

Commentary

Where the transfer of a security gives rise to an AIP or an AIL, adjustments are made to the computation of the chargeable gain or allowable loss arising from the transfer.

Where a security is transferred with accrued interest, see C2.611¹:

• if the transferor is charged to income tax under ITA 2007, s 623 on an AIP, the

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E5.607 Corporate members

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

A1.810 Limitation

B5.812A Particular charitable bodies

B5.820 Charity's profits of trade—general liability to income tax

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

D3.410 Benefits provided by close companies to participators

B3.1006 The relevant interest

E4.1167 Payments made after leaving and after issue of form P45

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

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

E3.192 CGT loss relief on disposal of EIS shares

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

C3.1706 PPR relief where there is job-related accommodation

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E1.1506 Accrued income scheme—capital gains tax

Personal and employment tax

E5.607 Corporate members

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

A1.810 Limitation

B5.812A Particular charitable bodies

B5.820 Charity's profits of trade—general liability to income tax

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

D3.410 Benefits provided by close companies to participators

B3.1006 The relevant interest

E4.1167 Payments made after leaving and after issue of form P45

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

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

E3.192 CGT loss relief on disposal of EIS shares

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

C3.1706 PPR relief where there is job-related accommodation

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E1.1506 Accrued income scheme—capital gains tax

Personal and employment tax

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