Bonuses
Approval by trustees
Assignment of trade debts, lead case proceedings
Banks avoidance scheme, bonuses in form of restricted securities
Building societies conversion to banks, shareholders and depositors, chargeable gains
Calculation and payment of
Claims for
De-mutualisations
Development land transferred to director
Directors determine
Gold coins scheme
National Insurance contributions
Special commissioner's jurisdiction
Inaccuracies in claims, penalties for
Information related to claim for
National Insurance contributions
Assignment of trade debts, lead case proceedings
Gold coins scheme
Married woman's election
Scheme to deliver bonuses in form of shares avoiding income tax and NICs
Parties who determine size and timing of
PAYE
Bonus awarded by way of interest in overseas trusts
Directors
Priority of
Proposal to benefit employees through dividends rather than bonuses
Residential property transferred to director, deductibility of written down expenditure
Restrictions over
Schedule E
Tax-free
All-employee benefit requirement
Alternative to dividends
Company, definition
Controlling interest requirement
Corporation tax relief
Criteria, different to CGT criteria
Detailed rules
Dividend income, payments out of
Employee, deceased
Employee, definition
Employee, former
Employer, definition
Equality requirement
Exclusion from EOT benefits
Exempt amount
Exempt income therefore not general income
General
Group, definition
Groups
Indirect employee-ownership requirement
Limit allied with SIP
National Insurance contributions
Need for scheme
Office-holder requirement
Original proposals
Participation requirement
Pension implications
Proposal to exempt from NIC
Proposal to index-link limit
Qualifying bonus payment, definition
Qualifying period, definition
Requisite number of days
Service companies
Succession of ownership, impact on
Trading requirement
Trust distribution rules, contrasted with
Trading expenditure
Wrongly-paid, recovery of