C2.1135A Destinations For Rewritten Material

Home / Simons-Taxes /Capital gains tax /Part C2 Computation of chargeable gains /Division C2.11 Land and interests in land /Non-resident CGT (NRCGT) disposals of UK residential property—pre 6 April 2019 / C2.1135A Destinations for rewritten material

Commentary

Capital gains tax

C2.1135A Destinations for rewritten material

The list below details the destination of rewritten content:

C2.1130 [Rewritten—Non-resident CGT (NRCGT) pre 6 April 2019—overview]

Rewritten to

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C1.106 Allowable capital losses

I7.323 APR and successions

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C2.1135A Destinations for rewritten material

Capital gains tax

C2.1135A Destinations for rewritten material

C2.1130 [Rewritten—Non-resident CGT (NRCGT) pre 6 April 2019—overview]

C1.106 Allowable capital losses

I7.323 APR and successions

I3.367 Fall in value relief—changes in interests in land

E4.11120 Additional annual returns by employers—overview

C2.501A Compensation and capital gains tax—overview

E4.1118 Calculation and payment of tax due on retrospective income

E4.1318 Special mixed fund rules

B2.319 Duality of purpose—apportionment of the expenditure

E4.115 Employment income—place of performance of duties

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

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

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

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

C3.1706 PPR relief where there is job-related accommodation

I5.1304 Beneficiary with contingent interest

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C2.1135A Destinations for rewritten material

Capital gains tax

C2.1135A Destinations for rewritten material

C2.1130 [Rewritten—Non-resident CGT (NRCGT) pre 6 April 2019—overview]

Related documents:

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT