C2.1122 Destinations For Rewritten Material

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Commentary

Capital gains tax

The list below details the destination of rewritten content:

C2.1121

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B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

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

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

C1.511 Use of Mansworth v Jelley losses

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

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

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption

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C2.1122 Destinations for rewritten material

Capital gains tax

C2.1121

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

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

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

C1.511 Use of Mansworth v Jelley losses

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

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

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption

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C2.1122 Destinations for rewritten material

Capital gains tax

C2.1121

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POLICIES

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PROFESSIONAL DEVELOPMENT