EIM26100 | The benefits code: beneficial loans: contents

Contents78 entries

1. EIM26101The benefits code: beneficial loans: general
2. EIM26102The benefits code: beneficial loans: when a chargeable benefit arises from a taxable cheap loan
3. EIM26103The benefits code: beneficial loans: amount chargeable: cash equivalent
4. EIM26104The benefits code: beneficial loans: amount of the official rate
5. EIM26105The benefits code: beneficial loans: loans in foreign currencies: taxation of overseas loans
6. EIM26106The benefits code: beneficial loans: official rates for certain foreign currencies
7. EIM26107The benefits code: beneficial loans: when official rate to be used is the sterling rate and when a foreign currency rate
8. EIM26108The benefits code: beneficial loans: meaning of loan
9. EIM26109The benefits code: beneficial loans: identifying the loan
10. EIM26110The benefits code: beneficial loans: meaning of making a loan: loan made by third party; employee benefit trust
11. EIM26111The benefits code: beneficial loans: loans taken over from another person
12. EIM26112The benefits code: beneficial loans: meaning of relative
13. EIM26113The benefits code: beneficial loans: meaning of “employment-related loan”
14. EIM26114IM26114 The benefits code: beneficial loans: meaning of by reason of employment: exception where loan made by an individual
15. EIM26115The benefits code: beneficial loans: meaning of by reason of employment: exception where loan made by an individual
16. EIM26116The benefits code: beneficial loans: loans released or written off
17. EIM26130The benefits code: beneficial loans: examples
18. EIM26132The benefits code: beneficial loans: exemptions from charge: general
19. EIM26135The benefits code: beneficial loans: exemptions from charge: contrasting treatment where some or part of the interest would qualify for relief
20. EIM26136The benefits code: beneficial loans: fully qualifying loans
21. EIM26137The benefits code: beneficial loans: qualifying and non-qualifying loans
22. EIM26140The benefits code: beneficial loans: exemptions from charge: small loans
23. EIM26142The benefits code: beneficial loans: exemptions from charge: small loans: example
24. EIM26145The benefits code: beneficial loans: exemptions from charge: small non-qualifying loans
25. EIM26146The benefits code: beneficial loans: exemptions from charge: small non-qualifying loans: example
26. EIM26150The benefits code: beneficial loans: exemptions from charge: no benefit derived from a loan to a relative
27. EIM26152The benefits code: beneficial loans: exemptions from charge: loans for fixed periods at fixed rates of interest
28. EIM26153The benefits code: beneficial loans: exemptions from charge: loans for fixed periods at fixed rates of interest: example
29. EIM26155The benefits code: beneficial loans: advances of expenses
30. EIM26156The benefits code: beneficial loans: advances of expenses: consequences
31. EIM26158The benefits code: beneficial loans: exemption for commercial loans
32. EIM26159 The benefits code: beneficial loans: exemption for commercial loans: what are comparable loans?
33. EIM26160The benefits code: beneficial loans: exemption for commercial loans: meaning of substantial proportion
34. EIM26162The benefits code: beneficial loans: exemption for commercial loans: meaning of at or about the time
35. EIM26164The benefits code: beneficial loans: exemption for commercial loans: meaning of members of the public at large
36. EIM26170The benefits code: beneficial loans: exemption for commercial loans: loans varied onto commercial terms
37. EIM26171The benefits code: beneficial loans: exemption for commercial loans: loans varied onto commercial terms: continued
38. EIM26175The benefits code: beneficial loans: exemption for commercial loans: loans varied onto commercial terms: meaning of relevant loans
39. EIM26176The benefits code: beneficial loans: exemption for commercial loans: loans varied onto commercial terms: meaning of on the same terms
40. EIM26180The benefits code: beneficial loans: calculation of chargeable benefit: aggregation of loans between same lender and borrower
41. EIM26190The benefits code: beneficial loans: calculation of chargeable benefit: aggregation of loans: continued
42. EIM26192The benefits code: beneficial loans: calculation of chargeable benefit elections for aggregation
43. EIM26198The benefits code: beneficial loans: when balances may be netted off
44. EIM26200The benefits code: beneficial loans: calculation of the cash equivalent: the normal averaging and the alternative precise method
45. EIM26210The benefits code: beneficial loans: calculation of the cash equivalent: the normal averaging method
46. EIM26212The benefits code: beneficial loans: calculation of the cash equivalent: meaning of maximum balance on a day
47. EIM26215The benefits code: beneficial loans: averaging method: calculation of the cash equivalent step-by-step
48. EIM26217The benefits code: beneficial loans: calculation of the cash equivalent: number of whole months
49. EIM26220The benefits code: beneficial loans: calculation of the cash equivalent: the average official rate
50. EIM26221The benefits code: beneficial loans: calculation of the cash equivalent: example
51. EIM26225The benefits code: beneficial loans: calculation of the cash equivalent: when to use the averaging method
52. EIM26230The benefits code; beneficial loans: calculation of the cash equivalent: the alternative precise method
53. EIM26231The benefits code: beneficial loans: calculating the cash equivalent: the precise method: step-by-step
54. EIM26235The benefits code: beneficial loans: calculating the cash equivalent: the precise method: formula
55. EIM26240The benefits code: beneficial loans: calculating the cash equivalent: the precise method: election
56. EIM26242The benefits code: beneficial loans: calculating the cash equivalent: the precise method: time limit for election
57. EIM26245The benefits code: beneficial loans: calculating the cash equivalent: the precise method: consult an Inspector in important cases
58. EIM26250The benefits code: beneficial loans: calculating the cash equivalent: what interest paid is taken into account: interest capitalised
59. EIM26251The benefits code: beneficial loans: what interest is taken into account: interest capitalised
60. EIM26252The benefits code: beneficial loans: calculating the cash equivalent: interest paid half yearly
61. EIM26253The benefits code: beneficial loans: calculating the cash equivalent: interest paid half yearly: example
62. EIM26255The benefits code: beneficial loans: calculating the cash equivalent: interest paid after an assessment is final
63. EIM26257The benefits code: beneficial loans: calculating the cash equivalent: late interest payments: doubt about obligation to pay interest
64. EIM26258The benefits code: beneficial loans: calculating the cash equivalent: late interest payments: action before listing appeal
65. EIM26260The benefits code: beneficial loans: order of repayment of successive loans
66. EIM26261The benefits code: beneficial loans: order of repayment of successive loans: rule in Clayton's case
67. EIM26270The benefits code: beneficial loans: cash equivalent of loan treated as interest paid
68. EIM26280The benefits code: beneficial loans: apportionment of cash equivalent of joint and several loan to two or more chargeable employees
69. EIM26300The benefits code: beneficial loans: examples
70. EIM26311The benefits code: beneficial loans: steadily reducing cheap loan: example
71. EIM26312The benefits code: beneficial loans: a fluctuating cheap loan account: example
72. EIM26313The benefits code: beneficial loans: circumstances where the Inspector should elect for the alternative precise method of calculating the chargeable benefit: example
73. EIM26314The benefits code: beneficial loans: cheap loans some of which are subject to aggregation while others are not: example
74. EIM26500The benefits code: beneficial loans: interaction between employment income and other tax charges: loans from close companies: general
75. EIM26505The benefits code: beneficial loans: interaction between employment income and other tax charges: director's current or loan accounts with a close company
76. EIM26510The benefits code: beneficial loans: interaction between employment income and other tax charges: treatment of misappropriations in company investigation cases
77. EIM26515The benefits code: beneficial loans: alternative finance arrangements; Islamic finance
78. EIM26520The benefits code: beneficial loans: interaction between employment income and other tax charges: loans made by superannuation funds