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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 27 results.
The retirement reduction may be applied to the transfer of a taxi license even if working as an employee
V2060-23
Transfer of auto-taxi licence following active retirement is deemed a cessation of activity rather than retirement-motivated
V0440-23
Retirement tax reduction unavailable for taxi licence transfer if activity continues
V1429-21
Retirement tax reduction cannot be applied if the licence is transferred while maintaining compatible activity
V1384-20
Retirement tax reduction cannot be applied if taxi licence is transferred while continuing the activity
V2782-19
Collective insurance benefits contracted after January 2006 are ineligible for the 40% lump sum reduction
V1019-19
Retirement tax reduction inapplicable if license transfer is not motivated by cessation of activity
V1880-18
Retirement tax relief does not apply if the license transfer occurs after the cessation of activity
V3185-17
Retirement tax relief maintained on taxi licence transfers if activity is not restarted
V3111-17
Reduction for lump-sum redemption may apply to collective insurance contributions made up to 2006
V2297-17
Retirement tax reduction cannot be applied to taxi licence transfers if the activity continues
V0504-17
Capital gains tax reduction may apply to the transfer of taxi licences upon retirement
V5417-16
40% reduction for collective insurance benefits cannot be applied without proof of contract before 20 January 2006
V4816-16
No maximum time limit for transferring taxi licences to claim retirement tax relief
V4218-16
Retirement tax reduction unavailable if taxi driver continues working after retiring
V0030-16
The retirement reduction cannot be applied to the transfer of a taxi license if the activity is maintained
V2173-15
Transfer of taxi licence may qualify for retirement reduction if using objective estimation
V2142-15
The reduction for the transfer of a taxi license may be applied if retirement or disability is met
V0220-15
Retirement tax reduction not applicable if taxi driver continues working after retiring
V2502-14
V2049-14
V1900-14
V1810-14
V0904-14
Transfer of taxi licences may qualify for tax reduction following retirement or disability
V0737-14
Tax reduction for taxi licence transfer due to sector restructuring or retirement cannot be applied if activity continues
V0583-14
Retirement tax relief unavailable on taxi licence transfer if activity continues
V0483-14
Retirement tax relief does not apply if taxi licence transfer results from the termination of a cooperative contract
V0098-14
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