B5.325A Destinations For Rewritten Material

Home / Simons-Taxes /Business tax /Part B5 Specific trades and activities /Division B5.3 Intellectual property /Intellectual property—rights in designs / B5.325A Destinations for rewritten material

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Business tax

The list below details the destinations of rewritten content:

B5.324

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

B6.749 ATED—property developers

A4.204 Claims procedure—corporation tax

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

A4.214 Claims following further assessments—income tax and capital gains tax

A1.543 Welsh GAAR

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

B5.820 Charity's profits of trade—general liability to income tax

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

I8.335 Valuation on death of partner in service

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

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

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

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

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

B2.202 Capital receipts

E1.416 Dividends from non-UK resident companies—general

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B5.325A Destinations for rewritten material

Business tax

B5.324

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

B6.749 ATED—property developers

A4.204 Claims procedure—corporation tax

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

A4.214 Claims following further assessments—income tax and capital gains tax

A1.543 Welsh GAAR

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

B5.820 Charity's profits of trade—general liability to income tax

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

I8.335 Valuation on death of partner in service

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

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

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

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

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

B2.202 Capital receipts

E1.416 Dividends from non-UK resident companies—general

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B5.325A Destinations for rewritten material

Business tax

B5.324

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