B6.313A Destinations For Rewritten Material

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Commentary

Business tax

The list below details the destinations of rewritten content:

B6.301 [Rewritten—Lease premiums—the basic rule]

Rewritten to B6.301C

B6.303 [Rewritten—Sums payable instead

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I7.333A Companies and replacement APR property

I9.421 Situs of simple contract debts for IHT

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

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

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

C2.902 Wasting assets—wasting of allowable expenditure

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

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

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

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

B2.472 Tax and tax-related expenditure

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

I5.1304 Beneficiary with contingent interest

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B6.313A Destinations for rewritten material

Business tax

B6.301 [Rewritten—Lease premiums—the basic rule]

B6.303 [Rewritten—Sums payable instead

I7.333A Companies and replacement APR property

I9.421 Situs of simple contract debts for IHT

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

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

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

C2.902 Wasting assets—wasting of allowable expenditure

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

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

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

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

B2.472 Tax and tax-related expenditure

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

I5.1304 Beneficiary with contingent interest

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B6.313A Destinations for rewritten material

Business tax

B6.301 [Rewritten—Lease premiums—the basic rule]

B6.303 [Rewritten—Sums payable instead

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POLICIES

EXAM TRAINING

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PROFESSIONAL DEVELOPMENT