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

E4.507S Operation of the charge on securities with artificially enhanced market value

C1.106 Allowable capital losses

I7.323 APR and successions

D1.8101 Groups of companies

I3.750 POAT—introduction to existing arrangements

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

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

C2.1231 Leases—deemed premiums

E4.1118 Calculation and payment of tax due on retrospective income

B8.210 Restrictions on sideways loss relief

C3.305 Rollover relief—time limit for acquisition of replacement assets

E6.324H Nominated income and gains and the ordering rules

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

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.472 Tax and tax-related expenditure

D4.412 CFCs—excluded territories exemption

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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

E4.507S Operation of the charge on securities with artificially enhanced market value

C1.106 Allowable capital losses

I7.323 APR and successions

D1.8101 Groups of companies

I3.750 POAT—introduction to existing arrangements

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

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

C2.1231 Leases—deemed premiums

E4.1118 Calculation and payment of tax due on retrospective income

B8.210 Restrictions on sideways loss relief

C3.305 Rollover relief—time limit for acquisition of replacement assets

E6.324H Nominated income and gains and the ordering rules

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

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.472 Tax and tax-related expenditure

D4.412 CFCs—excluded territories exemption

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E8.811 National Insurance number—refusal of application

Personal and employment tax

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