C2.128 Destinations For Rewritten Material

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Commentary

Capital gains tax

The list below details the destination of rewritten content:

C2.104 [Rewritten—Value added tax]

Rewritten

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A4.204 Claims procedure—corporation tax

I4.142A Liabilities which are not discharged out of the estate

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B2.413 Car hire

A1.543 Welsh GAAR

I5.226 Disposals of QIIPs for consideration

C2.902 Wasting assets—wasting of allowable expenditure

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

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

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

B5.846 Charities and close companies

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

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

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

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C2.128 Destinations for rewritten material

Capital gains tax

C2.104 [Rewritten—Value added tax]

A4.204 Claims procedure—corporation tax

I4.142A Liabilities which are not discharged out of the estate

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B2.413 Car hire

A1.543 Welsh GAAR

I5.226 Disposals of QIIPs for consideration

C2.902 Wasting assets—wasting of allowable expenditure

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

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

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

B5.846 Charities and close companies

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

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

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

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C2.128 Destinations for rewritten material

Capital gains tax

C2.104 [Rewritten—Value added tax]

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT