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


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


Bonus awarded by way of interest in overseas trusts


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


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


Group, definition


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