Building societies
Accounts
Gifts with reservation
Held as trustee/power to dispose of
Left out of return, additional inheritance tax
Amalgamations
Cashbacks
Certificates of non-liability to income tax, penalties
Change of status
Capital allowances
Certified SAYE savings arrangements
Distributions
Generally
Change of status to commercial company
Chargeable gains
Change of status to commercial company
Generally
Permanent interest bearing shares (PIBS)
Conversion to banks
Bonuses received by shareholders and depositors, chargeable gains
Costs of including statutory cash bonuses
Deceased account holder entitlement to shares
Corporate bonds
Corporation tax charge
De-mutualisation, windfall payments
Deduction for incidental costs of issuing shares
Deduction of tax at source
Duty to deduct tax
Exception from duty to deduct tax
Securities, dividends or interest paid
Deductions at source
Demutualisation
Demutualisation relief
Generally
Demutualisation, windfall pay-outs
Deposit-takers
Dividends
Corporation tax
Generally
Interest, treated as
Dormant accounts
Dormant accounts, transfer of
Generally
Gilt-edged securities
Individual savings accounts
Instruments exempt from duty
Intangible fixed assets, transfer of business to a company
Interest
Money paid under unauthorised demand
Tax repaid, entitlement
Interest or dividends not treated as distributions
Interest paid
Claiming tax back for people unable to act for themselves
Corporation tax
Deduction of tax
Dividends treated as interest
Paid without deduction of tax
Investor protection fund, contributions to
Loan relationships
Marketable securities
Mortgage interest relief at source
Mutual societies, transfers of business or engagements
Non-distributions
Notices requiring information, taxpayers whose individual identities unknown
Permanent interest bearing shares (PIBs)
Personal equity plans
Qualifying corporate bonds
Qualifying lenders
Regulations
Invalid, restitution of money paid under
Transitional, validity
Ultra vires
Repossession of property/payment of arrears, MIRAS self-certification/notice of Revenue approval
Securities, interest and dividends payable
Shares, rights to acquire
Tax free remuneration paid to director
Tax-exempt special savings accounts
TESSAs
Transfer of business to a company
Generally
Shares and rights to shares in successor company
Transfers of business
Transfers of SAYE savings arrangements
Transitional provisions
