Taxable property
Chargeable value
Commentary –
Gaines on Pension Tax 8.9.7
Charges
Commentary –
Gaines on Pension Tax 8.9.6
Charging orders
Commentary –
Gaines on Pension Tax 8.9.16
De-registration
Commentary –
Gaines on Pension Tax 8.9.2
Examples
Commentary –
Gaines on Pension Tax 8.9.5
Genuine diverse commercial vehicle
Ground rents
Commentary –
Gaines on Pension Tax 8.9.5
Hotels
Commentary –
Gaines on Pension Tax 8.9.5
Indirectly owned, chain of owners
Commentary –
Gaines on Pension Tax 8.9.8
Intellectual property
Commentary –
Gaines on Pension Tax 8.9.16
Investment-regulated schemes
Commentary –
Gaines on Pension Tax 8.9.3
Job-related residential property
Commentary –
Gaines on Pension Tax 8.9.5
Liberation of pension funds
Commentary –
Gaines on Pension Tax 8.9.2
Linked investments anti-avoidance
Commentary –
Gaines on Pension Tax 8.9.4
Meaning
Associated person
Commentary –
Gaines on Pension Tax 8.9.15
Connected persons
Control
Commentary –
Gaines on Pension Tax 8.9.14
Controlling director
Commentary –
Gaines on Pension Tax 8.9.15
National Savings &Investment products
Commentary –
Gaines on Pension Tax 8.9.16
Non-residential property
Commentary –
Gaines on Pension Tax 8.9.5
Non-UK registered schemes
Commentary –
Gaines on Pension Tax 9.2.6
Off-plan
Commentary –
Gaines on Pension Tax 8.9.5
Real estate investment trusts
Commentary –
Gaines on Pension Tax 8.9.9
Residential property
Commentary –
Gaines on Pension Tax 8.9.5
Tangible moveable property
Timeshares
Commentary –
Gaines on Pension Tax 8.9.5
Trading concerns
Activity
Commentary –
Gaines on Pension Tax 8.9.11
Control
Commentary –
Gaines on Pension Tax 8.9.11
Controlling director
Commentary –
Gaines on Pension Tax 8.9.11
Interest, holding
Commentary –
Gaines on Pension Tax 8.9.11
Twin-purposes
Commentary –
Gaines on Pension Tax 8.9.5
Unlisted companies
Commentary –
Gaines on Pension Tax 8.9.16
Vehicles meeting certain conditions
Commentary –
Gaines on Pension Tax 8.9.10
With profits reattribution
Commentary –
Gaines on Pension Tax 8.9.16