Benefits in kind

Building societies

Charitable companies

Charities

Children

Community investment scheme

Community investment tax relief

Corporate venturing scheme

Definition

Employer finance

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

Options contracts

Overseas companies, credit for underlying tax

Overview

Personal equity plans

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 (Steps)

Value shifting

Venture capital trusts