C1.340 Destinations For Rewritten Material

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Commentary

Capital gains tax

C1.340 Destinations for rewritten material

The list below details the destinations of rewritten content:

C1.303 [Rewritten—CGT exempt assets]

Rewritten to

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I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

I4.142A Liabilities which are not discharged out of the estate

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

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

I3.750 POAT—introduction to existing arrangements

I4.562 Sales and mortgages of reversionary interests

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

B2.319 Duality of purpose—apportionment of the expenditure

E6.324H Nominated income and gains and the ordering rules

I11.215 IHT accounts—excepted settlements

E7.234 Other types of lifetime benefit lump sum

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE

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C1.340 Destinations for rewritten material

Capital gains tax

C1.340 Destinations for rewritten material

C1.303 [Rewritten—CGT exempt assets]

I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

I4.142A Liabilities which are not discharged out of the estate

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

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

I3.750 POAT—introduction to existing arrangements

I4.562 Sales and mortgages of reversionary interests

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

B2.319 Duality of purpose—apportionment of the expenditure

E6.324H Nominated income and gains and the ordering rules

I11.215 IHT accounts—excepted settlements

E7.234 Other types of lifetime benefit lump sum

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE

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C1.340 Destinations for rewritten material

Capital gains tax

C1.340 Destinations for rewritten material

C1.303 [Rewritten—CGT exempt assets]

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