C2.231 Destinations For Rewritten Material

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Commentary

Capital gains tax

The list below details the destination of rewritten content:

C2.203 [Rewritten—Assets coming to be owned without being acquired]

Rewritten

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I4.265 Lifetime transfers reported late

I9.421 Situs of simple contract debts for IHT

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

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

E8.811 National Insurance number—refusal of application

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

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

B2.319 Duality of purpose—apportionment of the expenditure

C3.305 Rollover relief—time limit for acquisition of replacement assets

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

E4.115 Employment income—place of performance of duties

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

I11.215 IHT accounts—excepted settlements

B2.472 Tax and tax-related expenditure

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.104 Company residence and the case law test

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

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C2.231 Destinations for rewritten material

Capital gains tax

C2.203 [Rewritten—Assets coming to be owned without being acquired]

I4.265 Lifetime transfers reported late

I9.421 Situs of simple contract debts for IHT

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

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

E8.811 National Insurance number—refusal of application

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

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

B2.319 Duality of purpose—apportionment of the expenditure

C3.305 Rollover relief—time limit for acquisition of replacement assets

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

E4.115 Employment income—place of performance of duties

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

I11.215 IHT accounts—excepted settlements

B2.472 Tax and tax-related expenditure

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.104 Company residence and the case law test

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

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C2.231 Destinations for rewritten material

Capital gains tax

C2.203 [Rewritten—Assets coming to be owned without being acquired]

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT