C2.406 Destinations For Rewritten Material

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Commentary

Capital gains tax

The list below details the destinations

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A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

B5.301 Intellectual property—overview

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

E6.303A Domicile of origin

C1.106A Annual exempt amount

A1.543 Welsh GAAR

E8.271 Liability for Class 1A contributions

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

E1.1435 Appealing transactions in securities counteraction notices

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

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

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

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

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C2.406 Destinations for rewritten material

Capital gains tax

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

B5.301 Intellectual property—overview

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

E6.303A Domicile of origin

C1.106A Annual exempt amount

A1.543 Welsh GAAR

E8.271 Liability for Class 1A contributions

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

E1.1435 Appealing transactions in securities counteraction notices

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

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

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

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

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C2.406 Destinations for rewritten material

Capital gains tax

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