B5.322A Destinations For Rewritten Material

Home / Simons-Taxes /Business tax /Part B5 Specific trades and activities /Division B5.3 Intellectual property /Intellectual property—copyright and related rights / B5.322A Destinations for rewritten material

Commentary

Business tax

The list below details the destinations of rewritten content:

B5.315 [Rewritten—Receipts for assistance in the creation of copyright works]

Rewritten to B5.314

B5.316

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B6.749 ATED—property developers

I7.323 APR and successions

B5.301 Intellectual property—overview

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

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

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

E4.1318 Special mixed fund rules

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

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

D6.711 Liquidation—capital gains implications

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

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

D4.104 Company residence and the case law test

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

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B5.322A Destinations for rewritten material

Business tax

B5.315 [Rewritten—Receipts for assistance in the creation of copyright works]

B5.316

B6.749 ATED—property developers

I7.323 APR and successions

B5.301 Intellectual property—overview

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

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

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

E4.1318 Special mixed fund rules

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

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

D6.711 Liquidation—capital gains implications

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

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

D4.104 Company residence and the case law test

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

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B5.322A Destinations for rewritten material

Business tax

B5.315 [Rewritten—Receipts for assistance in the creation of copyright works]

B5.316

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT