B6.316 Destinations For Rewritten Material

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Commentary

Business tax

The list below details the destinations

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D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

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

I7.323 APR and successions

D1.8101 Groups of companies

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

B2.218 Surplus business accommodation

B2.306 General tests for distinguishing between capital and revenue expenditure

E6.303A Domicile of origin

E8.810 Application for a National Insurance number

I5.226 Disposals of QIIPs for consideration

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

E4.1167 Payments made after leaving and after issue of form P45

D1.1061 Substantial shareholding exemption—interaction with other reliefs

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B6.316 Destinations for rewritten material

Business tax

D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

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

I7.323 APR and successions

D1.8101 Groups of companies

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

B2.218 Surplus business accommodation

B2.306 General tests for distinguishing between capital and revenue expenditure

E6.303A Domicile of origin

E8.810 Application for a National Insurance number

I5.226 Disposals of QIIPs for consideration

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

E4.1167 Payments made after leaving and after issue of form P45

D1.1061 Substantial shareholding exemption—interaction with other reliefs

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B6.316 Destinations for rewritten material

Business tax

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