C2.907 Destinations For Rewritten Material

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Commentary

Capital gains tax

The list below details the destinations of rewritten content:

C2.903

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D6.503 International movement of capital—reportable transactions and events

E4.507S Operation of the charge on securities with artificially enhanced market value

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

B5.301 Intellectual property—overview

B3.340A Hire purchase of plant and machinery and similar contracts

I3.750 POAT—introduction to existing arrangements

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

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

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

E1.1435 Appealing transactions in securities counteraction notices

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.846 Charities and close companies

D6.711 Liquidation—capital gains implications

B2.202 Capital receipts

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

I5.1304 Beneficiary with contingent interest

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

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C2.907 Destinations for rewritten material

Capital gains tax

C2.903

D6.503 International movement of capital—reportable transactions and events

E4.507S Operation of the charge on securities with artificially enhanced market value

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

B5.301 Intellectual property—overview

B3.340A Hire purchase of plant and machinery and similar contracts

I3.750 POAT—introduction to existing arrangements

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

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

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

E1.1435 Appealing transactions in securities counteraction notices

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.846 Charities and close companies

D6.711 Liquidation—capital gains implications

B2.202 Capital receipts

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

I5.1304 Beneficiary with contingent interest

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

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C2.907 Destinations for rewritten material

Capital gains tax

C2.903

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