B5.341A Destinations For Rewritten Material

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Commentary

Business tax

The list below details the destinations of rewritten content:

B5.329 [Rewritten—Patent for inventions]

Rewritten to B5.301

B5.332 [Rewritten—Patent

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C1.106 Allowable capital losses

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

E8.810 Application for a National Insurance number

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

E4.1318 Special mixed fund rules

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

E6.102K Statutory residence test—the definition of a 'home'

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B5.341A Destinations for rewritten material

Business tax

B5.329 [Rewritten—Patent for inventions]

B5.332 [Rewritten—Patent

C1.106 Allowable capital losses

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

E8.810 Application for a National Insurance number

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

E4.1318 Special mixed fund rules

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

E6.102K Statutory residence test—the definition of a 'home'

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B5.341A Destinations for rewritten material

Business tax

B5.329 [Rewritten—Patent for inventions]

B5.332 [Rewritten—Patent

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