C2.615 Destinations For Rewritten Material

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Commentary

Capital gains tax

The list below details the destinations of rewritten content:

C2.614

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E5.607 Corporate members

I7.323 APR and successions

B2.218 Surplus business accommodation

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

A1.543 Welsh GAAR

A1.810 Limitation

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

C2.1231 Leases—deemed premiums

E4.1318 Special mixed fund rules

E1.1435 Appealing transactions in securities counteraction notices

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

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

E7.234 Other types of lifetime benefit lump sum

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

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

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

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C2.615 Destinations for rewritten material

Capital gains tax

C2.614

E5.607 Corporate members

I7.323 APR and successions

B2.218 Surplus business accommodation

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

A1.543 Welsh GAAR

A1.810 Limitation

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

C2.1231 Leases—deemed premiums

E4.1318 Special mixed fund rules

E1.1435 Appealing transactions in securities counteraction notices

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

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

E7.234 Other types of lifetime benefit lump sum

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

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

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

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C2.615 Destinations for rewritten material

Capital gains tax

C2.614

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