B8.115 Destinations For Rewritten Material

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Commentary

Business tax

The list below details the destinations of rewritten content:

B8.108

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E5.607 Corporate members

I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

B4.130 Summary of OECD guidelines on arm's length principle

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

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

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

A1.810 Limitation

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

E8.271 Liability for Class 1A contributions

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1318 Special mixed fund rules

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

I11.215 IHT accounts—excepted settlements

B5.101 What is 'farming' and 'market gardening'

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

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B8.115 Destinations for rewritten material

Business tax

B8.108

E5.607 Corporate members

I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

B4.130 Summary of OECD guidelines on arm's length principle

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

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

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

A1.810 Limitation

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

E8.271 Liability for Class 1A contributions

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1318 Special mixed fund rules

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

I11.215 IHT accounts—excepted settlements

B5.101 What is 'farming' and 'market gardening'

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

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B8.115 Destinations for rewritten material

Business tax

B8.108

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