C2.1025 Destinations For Rewritten Material

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Commentary

Capital gains tax

The list below contains the destination for rewritten Simon's Taxes content

C2.1002 Rewritten—Put, call and double options

Rewritten to C2.1001

C2.1003 Rewritten—Application of wasting asset

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E5.607 Corporate members

B3.340A Hire purchase of plant and machinery and similar contracts

C2.1020 Employment-related securities options and capital gains

I3.750 POAT—introduction to existing arrangements

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

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

E4.1318 Special mixed fund rules

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

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

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

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

D1.1422 Calculating NGIE and ANGIE

E6.102K Statutory residence test—the definition of a 'home'

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C2.1025 Destinations for rewritten material

Capital gains tax

C2.1002 Rewritten—Put, call and double options

C2.1003 Rewritten—Application of wasting asset

E5.607 Corporate members

B3.340A Hire purchase of plant and machinery and similar contracts

C2.1020 Employment-related securities options and capital gains

I3.750 POAT—introduction to existing arrangements

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

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

E4.1318 Special mixed fund rules

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

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

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

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

D1.1422 Calculating NGIE and ANGIE

E6.102K Statutory residence test—the definition of a 'home'

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C2.1025 Destinations for rewritten material

Capital gains tax

C2.1002 Rewritten—Put, call and double options

C2.1003 Rewritten—Application of wasting asset

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT