B5.836 Charity Exemption For Income Of Estates

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Commentary

Business tax

Estate income of a charity is not taken into account in calculating total income so far as it is applied for the

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D1.8101 Groups of companies

B5.301 Intellectual property—overview

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

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

C2.1231 Leases—deemed premiums

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

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

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

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

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

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

D6.711 Liquidation—capital gains implications

B2.202 Capital receipts

I5.1304 Beneficiary with contingent interest

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

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B5.836 Charity exemption for income of estates

Business tax

D1.8101 Groups of companies

B5.301 Intellectual property—overview

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

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

C2.1231 Leases—deemed premiums

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

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

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

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

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

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

D6.711 Liquidation—capital gains implications

B2.202 Capital receipts

I5.1304 Beneficiary with contingent interest

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

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B5.836 Charity exemption for income of estates

Business tax

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