B5.312AA Destinations For Rewritten Material

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Commentary

Business tax

The list below details the destinations of rewritten content:

B5.303 [Rewritten—Exploiting the intellectual property of others]

Rewritten to

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

A4.204 Claims procedure—corporation tax

B2.306 General tests for distinguishing between capital and revenue expenditure

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.902 Wasting assets—wasting of allowable expenditure

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

E4.1318 Special mixed fund rules

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

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B5.312AA Destinations for rewritten material

Business tax

B5.303 [Rewritten—Exploiting the intellectual property of others]

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

A4.204 Claims procedure—corporation tax

B2.306 General tests for distinguishing between capital and revenue expenditure

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.902 Wasting assets—wasting of allowable expenditure

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

E4.1318 Special mixed fund rules

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

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B5.312AA Destinations for rewritten material

Business tax

B5.303 [Rewritten—Exploiting the intellectual property of others]

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POLICIES

EXAM TRAINING

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PROFESSIONAL DEVELOPMENT