B5.150 Introduction To Herd Basis

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Commentary

Business tax

B5.150 Introduction to herd basis

In the section above dealing with the treatment of farm animals (see B5.135–B5.142), the distinction between fixed capital and circulating

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D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

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

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

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

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

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

C1.106A Annual exempt amount

E5.406 Employees of European Union delegations—tax exemptions

E8.811 National Insurance number—refusal of application

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

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

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

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

C2.106 Deferred and contingent consideration on disposals

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts

I5.1304 Beneficiary with contingent interest

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B5.150 Introduction to herd basis

Business tax

B5.150 Introduction to herd basis

D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

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

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

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

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

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

C1.106A Annual exempt amount

E5.406 Employees of European Union delegations—tax exemptions

E8.811 National Insurance number—refusal of application

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

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

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

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

C2.106 Deferred and contingent consideration on disposals

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts

I5.1304 Beneficiary with contingent interest

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B5.150 Introduction to herd basis

Business tax

B5.150 Introduction to herd basis

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