B3.430 Destinations For Rewritten Material

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Business tax

The list below details the destinations of rewritten content:

B3.405 [Rewritten—Mineral extraction—definition of terms]

Rewritten

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E5.406A Employees of European Union institutions—tax exemptions

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

I4.265 Lifetime transfers reported late

I4.142A Liabilities which are not discharged out of the estate

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

A1.543 Welsh GAAR

E8.271 Liability for Class 1A contributions

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

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

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

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

B5.101 What is 'farming' and 'market gardening'

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

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

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

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

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B3.430 Destinations for rewritten material

Business tax

B3.405 [Rewritten—Mineral extraction—definition of terms]

E5.406A Employees of European Union institutions—tax exemptions

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

I4.265 Lifetime transfers reported late

I4.142A Liabilities which are not discharged out of the estate

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

A1.543 Welsh GAAR

E8.271 Liability for Class 1A contributions

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

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

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

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

B5.101 What is 'farming' and 'market gardening'

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

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

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

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

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B3.430 Destinations for rewritten material

Business tax

B3.405 [Rewritten—Mineral extraction—definition of terms]

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT