C2.1205A Destinations For Rewritten Material

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Commentary

Capital gains tax

The list below details the destinations of rewritten content:

C2.1202 [Rewritten—Duration of

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D6.503 International movement of capital—reportable transactions and events

I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

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

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

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

B5.820 Charity's profits of trade—general liability to income tax

B2.315 The concept of wholly and exclusively

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

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

D4.412 CFCs—excluded territories exemption

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C2.1205A Destinations for rewritten material

Capital gains tax

C2.1202 [Rewritten—Duration of

D6.503 International movement of capital—reportable transactions and events

I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

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

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

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

B5.820 Charity's profits of trade—general liability to income tax

B2.315 The concept of wholly and exclusively

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

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

D4.412 CFCs—excluded territories exemption

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C2.1205A Destinations for rewritten material

Capital gains tax

C2.1202 [Rewritten—Duration of

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT