B7.540 Destinations For Rewritten Material

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Business tax

The list below details the destinations of rewritten content:

B7.509

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

B6.749 ATED—property developers

I9.421 Situs of simple contract debts for IHT

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

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

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

A4.214 Claims following further assessments—income tax and capital gains tax

D7.1140 Methods of leaving the REIT regime

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.810 Limitation

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

I8.335 Valuation on death of partner in service

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

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

D6.233 Rights issue—sale of rights nil paid

E1.416 Dividends from non-UK resident companies—general

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B7.540 Destinations for rewritten material

Business tax

B7.509

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

B6.749 ATED—property developers

I9.421 Situs of simple contract debts for IHT

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

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

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

A4.214 Claims following further assessments—income tax and capital gains tax

D7.1140 Methods of leaving the REIT regime

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.810 Limitation

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

I8.335 Valuation on death of partner in service

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

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

D6.233 Rights issue—sale of rights nil paid

E1.416 Dividends from non-UK resident companies—general

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B7.540 Destinations for rewritten material

Business tax

B7.509

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