B5.815 Destinations For Rewritten Material

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Commentary

Business tax

The list below details the destinations of rewritten content:

B5.808

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B6.749 ATED—property developers

I7.333A Companies and replacement APR property

I7.323 APR and successions

I9.325 Foreign pensions free from IHT

A1.543 Welsh GAAR

A1.810 Limitation

E8.271 Liability for Class 1A contributions

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

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

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

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

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

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

D4.104 Company residence and the case law test

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

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

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B5.815 Destinations for rewritten material

Business tax

B5.808

B6.749 ATED—property developers

I7.333A Companies and replacement APR property

I7.323 APR and successions

I9.325 Foreign pensions free from IHT

A1.543 Welsh GAAR

A1.810 Limitation

E8.271 Liability for Class 1A contributions

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

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

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

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

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

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

D4.104 Company residence and the case law test

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

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

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B5.815 Destinations for rewritten material

Business tax

B5.808

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