B3.712 Destinations For Rewritten Material

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Commentary

Business tax

The list below details the destinations of rewritten content:

B3.702A [Rewritten—Guidance on the meaning of 'research and development']

Rewritten

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

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

A4.557 Late filing penalties—company tax returns

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

C2.1231 Leases—deemed premiums

E4.1118 Calculation and payment of tax due on retrospective income

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

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

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

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

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

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE

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B3.712 Destinations for rewritten material

Business tax

B3.702A [Rewritten—Guidance on the meaning of 'research and development']

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

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

A4.557 Late filing penalties—company tax returns

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

C2.1231 Leases—deemed premiums

E4.1118 Calculation and payment of tax due on retrospective income

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

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

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

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

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

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE

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B3.712 Destinations for rewritten material

Business tax

B3.702A [Rewritten—Guidance on the meaning of 'research and development']

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT