B6.608 Destinations For Rewritten Material

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Business tax

The list below details the destinations of rewritten content:

B6.606

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B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

B5.301 Intellectual property—overview

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

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

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

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

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

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

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

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

D6.233 Rights issue—sale of rights nil paid

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B6.608 Destinations for rewritten material

Business tax

B6.606

B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

B5.301 Intellectual property—overview

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

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

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

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

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

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

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

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

D6.233 Rights issue—sale of rights nil paid

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B6.608 Destinations for rewritten material

Business tax

B6.606

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