A1.710A Destinations For Rewritten Material

Home / Simons-Taxes /Administration and compliance /Part A1 Legal framework of the UK taxation system /Division A1.7 Recovery of tax by or against the Crown /Crown Proceedings Act 1947 / A1.710A Destinations for rewritten material

Commentary

Administration and compliance

The list below details the destination of rewritten content:

A7.106 [Rewritten — Time limits

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A4.204 Claims procedure—corporation tax

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

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

I3.750 POAT—introduction to existing arrangements

I5.226 Disposals of QIIPs for consideration

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1146 The PAYE cumulative basis—overview

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C1.511 Use of Mansworth v Jelley losses

D1.404B Large company definition for R&D tax relief

E6.324H Nominated income and gains and the ordering rules

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

I5.1122 More than one settlor (income tax and CGT)

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.202 Capital receipts

C3.1706 PPR relief where there is job-related accommodation

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A1.710A Destinations for rewritten material

Administration and compliance

A7.106 [Rewritten — Time limits

A4.204 Claims procedure—corporation tax

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

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

I3.750 POAT—introduction to existing arrangements

I5.226 Disposals of QIIPs for consideration

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1146 The PAYE cumulative basis—overview

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C1.511 Use of Mansworth v Jelley losses

D1.404B Large company definition for R&D tax relief

E6.324H Nominated income and gains and the ordering rules

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

I5.1122 More than one settlor (income tax and CGT)

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.202 Capital receipts

C3.1706 PPR relief where there is job-related accommodation

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A1.710A Destinations for rewritten material

Administration and compliance

A7.106 [Rewritten — Time limits

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT