Benefits in kind

Building societies

Charitable companies

Charities

Children

Community investment scheme

Community investment tax relief

Controlled foreign companies

Corporate venturing scheme

Definition

Employer finance

Generally

Loanback

Property purchased by the pension fund

Employer-financed retirement benefit schemes

Enterprise investment scheme

Equities

Employer-related investment, DWP restrictions

Principle

Shares in the sponsoring employer, HMRC restrictions

Futures contracts

Income

Individual investment plans

Individual savings accounts

Individuals savings accounts

Investment-regulated schemes

Loans from pension schemes

– see Loans

Material interests in offshore funds

Member-directed investments

Offshore funds

De minimis holdings in companies, pre-July 2004

Distributing funds

Management/administrative company, pre-July 2004

Trading companies, pre-July 2004

Wholly-owned subsidiaries, pre- and post-July 2004

Options contracts

Overseas companies, credit for underlying tax

Overview

Personal equity plans

Restrictions

Scheme

Seed enterprise investment scheme

Self-invested personal pension schemes (SIPPs)

Small self-administered schemes (SSAS)

Social investment tax relief

Generally

Special considerations

Stamp duty

Tax reliefs

Taxable property

Trading

Transactions at arm's length

Transitional protection

Valuation

– see Valuation

Value added tax

Occupational pension schemes

Self-invested personal pension schemes (SIPPs)

Value shifting

Venture capital trusts