B5.351 Destinations For Rewritten Material

Home / Simons-Taxes /Business tax /Part B5 Specific trades and activities /Division B5.3 Intellectual property /Intellectual property—transactions in know-how and trade marks / B5.351 Destinations for rewritten material

Commentary

Business tax

The list below details the destinations of rewritten content:

B5.344 [Rewritten—Know-how proceeds treated as income]

Rewritten

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A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

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

B2.218 Surplus business accommodation

B5.123 BPS—negligible value claims

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

E8.811 National Insurance number—refusal of application

B2.315 The concept of wholly and exclusively

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

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

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

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.202 Capital receipts

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

I5.1304 Beneficiary with contingent interest

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B5.351 Destinations for rewritten material

Business tax

B5.344 [Rewritten—Know-how proceeds treated as income]

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

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

B2.218 Surplus business accommodation

B5.123 BPS—negligible value claims

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

E8.811 National Insurance number—refusal of application

B2.315 The concept of wholly and exclusively

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

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

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

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.202 Capital receipts

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

I5.1304 Beneficiary with contingent interest

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B5.351 Destinations for rewritten material

Business tax

B5.344 [Rewritten—Know-how proceeds treated as income]

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POLICIES

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