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Home / Simons-Taxes /Administration and compliance /Part A7 Money laundering and tax avoidance schemes /Division A7.3 Promoters of tax avoidance schemes and serial tax avoiders /Promoters of tax avoidance schemes / A7.315 Destinations for rewritten material

A7.315 Destinations for rewritten material

Administration and compliance

The list below details the destination of rewritten content:

A7.310 [Rewritten—Promoters of

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D1.8101 Groups of companies

B3.340A Hire purchase of plant and machinery and similar contracts

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

I4.562 Sales and mortgages of reversionary interests

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

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

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

C2.1016 Option to subscribe for shares in a company (share warrants)

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

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

D1.1422 Calculating NGIE and ANGIE