B6.210 Apportionments On The Sale Of Land

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ITTOIA 2005, s 320 and CTA 2009, s 259 ensure that income receipts are not converted into capital receipts by persons or companies

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E5.406A Employees of European Union institutions—tax exemptions

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

A4.204 Claims procedure—corporation tax

I4.142A Liabilities which are not discharged out of the estate

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B6.210 Apportionments on the sale of land

Business tax

E5.406A Employees of European Union institutions—tax exemptions

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

A4.204 Claims procedure—corporation tax

I4.142A Liabilities which are not discharged out of the estate

I3.367 Fall in value relief—changes in interests in land

B2.413 Car hire

A1.543 Welsh GAAR

E5.406 Employees of European Union delegations—tax exemptions

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

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

D1.404B Large company definition for R&D tax relief

B5.846 Charities and close companies

E7.234 Other types of lifetime benefit lump sum

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

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

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

D1.1422 Calculating NGIE and ANGIE

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

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B6.210 Apportionments on the sale of land

Business tax

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