C1.515 Destinations For Rewritten Material

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Commentary

Capital gains tax

The list below details the destinations of rewritten Simon's Taxes content:

C1.502 [Rewritten—Relief for allowable capital losses]

Rewritten to:

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E5.607 Corporate members

A4.204 Claims procedure—corporation tax

B2.218 Surplus business accommodation

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

C2.1020 Employment-related securities options and capital gains

B5.123 BPS—negligible value claims

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

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

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

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

I5.221 Lifetime termination of QIIP—general

B5.846 Charities and close companies

E7.234 Other types of lifetime benefit lump sum

C2.1016 Option to subscribe for shares in a company (share warrants)

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

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

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C1.515 Destinations for rewritten material

Capital gains tax

C1.502 [Rewritten—Relief for allowable capital losses]

E5.607 Corporate members

A4.204 Claims procedure—corporation tax

B2.218 Surplus business accommodation

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

C2.1020 Employment-related securities options and capital gains

B5.123 BPS—negligible value claims

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

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

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

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

I5.221 Lifetime termination of QIIP—general

B5.846 Charities and close companies

E7.234 Other types of lifetime benefit lump sum

C2.1016 Option to subscribe for shares in a company (share warrants)

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

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

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C1.515 Destinations for rewritten material

Capital gains tax

C1.502 [Rewritten—Relief for allowable capital losses]

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POLICIES

EXAM TRAINING

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PROFESSIONAL DEVELOPMENT