B5.680 Destinations For Rewritten Material

Home / Simons-Taxes /Business tax /Part B5 Specific trades and activities /Division B5.6 Other trades /Other special trades / B5.680 Destinations for rewritten material

Commentary

Business tax

The list below details the destinations of rewritten Simon's content:

B5.610 [Deleted—Barristers and advocates: accounting basis]

Deleted as obsolete.

B5.613 [Rewritten—Licence expenses of brewers]

Rewritten to B5.611.

B5.614 [Rewritten—Miscellaneous expenses of brewers]

Rewritten to B5.611.

B5.616 [Rewritten—Builders and land developers: special features]

Rewritten to B5.615.

B5.617 [Rewritten—Method of financing sales of houses]

Rewritten

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E4.507S Operation of the charge on securities with artificially enhanced market value

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B5.680 Destinations for rewritten material

Business tax

B5.610 [Deleted—Barristers and advocates: accounting basis]

B5.613 [Rewritten—Licence expenses of brewers]

B5.614 [Rewritten—Miscellaneous expenses of brewers]

B5.616 [Rewritten—Builders and land developers: special features]

B5.617 [Rewritten—Method of financing sales of houses]

E4.507S Operation of the charge on securities with artificially enhanced market value

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

I7.504 Designation for the conditional exemption

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E4.11120 Additional annual returns by employers—overview

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

C1.106A Annual exempt amount

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

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

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

E1.1435 Appealing transactions in securities counteraction notices

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

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

B5.846 Charities and close companies

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

E7.234 Other types of lifetime benefit lump sum

D4.104 Company residence and the case law test

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

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B5.680 Destinations for rewritten material

Business tax

B5.610 [Deleted—Barristers and advocates: accounting basis]

B5.613 [Rewritten—Licence expenses of brewers]

B5.614 [Rewritten—Miscellaneous expenses of brewers]

B5.616 [Rewritten—Builders and land developers: special features]

B5.617 [Rewritten—Method of financing sales of houses]

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT