A1.611 Destinations For Rewritten Material

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Commentary

Administration and compliance

The list below details the destinations of rewritten Simon's

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E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

B4.130 Summary of OECD guidelines on arm's length principle

D7.1140 Methods of leaving the REIT regime

A1.810 Limitation

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

E4.1167 Payments made after leaving and after issue of form P45

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I5.1212 Protector of a foreign trust

B2.472 Tax and tax-related expenditure

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A1.611 Destinations for rewritten material

Administration and compliance

E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

B4.130 Summary of OECD guidelines on arm's length principle

D7.1140 Methods of leaving the REIT regime

A1.810 Limitation

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

E4.1167 Payments made after leaving and after issue of form P45

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I5.1212 Protector of a foreign trust

B2.472 Tax and tax-related expenditure

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A1.611 Destinations for rewritten material

Administration and compliance

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