C2.1233A Destinations For Rewritten Material

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Commentary

Capital gains tax

The list below details the destinations of rewritten content:

C2.1230

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I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

I7.333A Companies and replacement APR property

B4.130 Summary of OECD guidelines on arm's length principle

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

E4.622 Vans—main rules

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

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

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

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

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

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C2.1233A Destinations for rewritten material

Capital gains tax

C2.1230

I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

I7.333A Companies and replacement APR property

B4.130 Summary of OECD guidelines on arm's length principle

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

E4.622 Vans—main rules

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

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

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

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

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

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C2.1233A Destinations for rewritten material

Capital gains tax

C2.1230

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