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CITM6000 | Tax Relief

From HM Revenue & Customs · Community investment tax relief manual

Contents22 entries

  1. CITM6005Tax relief: Individual investors - making a claim
  2. CITM6010Tax Relief: Individual Investors - conditions for making a claim
  3. CITM6020Tax relief: Individual investors - PAYE coding and Payments on Account
  4. CITM6030Tax Relief: Individual Investors - effect of a claim
  5. CITM6031Tax Relief: Individual Investors - effect of a claim - investments from 6 April 2013
  6. CITM6040Tax Relief: Individual Investors - determination of Income Tax liability
  7. CITM6050Tax Relief: Corporate Investors - making and effect of claims
  8. CITM6051Tax Relief: Corporate Investors - making and effect of claims - investments in accounting periods from 1 April 2013
  9. CITM6052Tax Relief: Corporate Investors - limit on State aid
  10. CITM6053Tax Relief: Corporate Investors - limit on State aid - calculation of aid received
  11. CITM6060Tax Relief: Corporate Investors - conditions for making a claim
  12. CITM6070Tax Relief: Corporate Investors - determination of corporation tax liability
  13. CITM6080Tax Relief: Nominees
  14. CITM6090Tax Relief: Determining 'the invested amount'
  15. CITM6100Tax Relief: Loans: Disposal, excessive repayments, and receipt of value
  16. CITM6110Tax Relief: Shares & securities: Disposal and receipt of value
  17. CITM6120Tax Relief: Loss of Accreditation by the CDFI
  18. CITM6130Tax Relief: Accreditation of the investor
  19. CITM6140Tax Relief: Attribution
  20. CITM6150Tax Relief: Information to be provided by the investor
  21. CITM6160Tax Relief: Postponement of tax pending appeal
  22. CITM6170Tax Relief: Disclosure of information