African Development Bank, exemption from tax

Asian Development Bank, exemption from tax

Attribution of profits to a branch

Avoidance scheme, bonuses in form of restricted securities

Background

Cashbacks

Code of practice on taxation

Compulsory liquidation

Allowable deductions

Charge to tax on winding up receipts

Conditions to be met

Election to carry back receipts

Interpretation

Overview

Priority of charge

Transfer of rights to payment

Controlled foreign companies

Conversion of securities held as circulating capital

Country risk debts

Deduction of expenditure

Deduction of tax

Duty to deduct tax

Exception from duty to deduct tax

Dormant accounts

Employees' clothing allowance

European Bank for Reconstruction and Development

European Economic Area (EEA) Agreement

European Investment Bank

Failures, depositors' losses

Foreign currency accounts

Generally

Individual savings accounts

Inter-American Development Bank securities

Interest

Generally

Interest paid

Claiming tax back for people unable to act for themselves

Generally

In the ordinary course of banking business, meaning

Levy

Levy treaty between UK and Germany

Limits on credit for foreign tax

Liquidation

Loan relationships

Meaning

Mortgage interest relief at source

– see MIRAS

Non-resident

Non-UK resident

Notices requiring information, taxpayers whose individual identities unknown

Overdrafts

Payroll tax

– see also Bank payroll tax

Generally

Personal equity plans

Place of supply

Generally

Non-taxable persons outside the Community

Reverse charge

Qualifying lender

Reserve Bank of India, exemption from tax

Restriction of tax credit (foreign tax paid pre-16 March 2005)

Savings

Sovereign debts

State Bank of Pakistan, exemption from tax

Tax-exempt special savings accounts

Taxation, code of practice

TESSAs

Third party notices

Transfer of assets abroad, protection for

Trustee savings banks

Underlying tax on dividends reflecting interest on loans

Underlying tax on dividends reflecting interest on overseas loans

Winding up