C3.311B Destinations For Rewritten Material

Home / Simons-Taxes /Capital gains tax /Part C3 Capital gains exemptions and reliefs /Division C3.3 Replacement of business assets (rollover relief) /Calculating and claiming rollover relief / C3.311B Destinations for rewritten material

Commentary

Capital gains tax

The list below details the destinations of rewritten content:

C3.306 [Rewritten—Claims for relief]

Rewritten to C3.311A

C3.308 [Rewritten—Partial reinvestment of disposal proceeds]

Rewritten

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E5.406A Employees of European Union institutions—tax exemptions

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

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C3.311B Destinations for rewritten material

Capital gains tax

C3.306 [Rewritten—Claims for relief]

C3.308 [Rewritten—Partial reinvestment of disposal proceeds]

E5.406A Employees of European Union institutions—tax exemptions

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

C2.201 Allowable expenditure for capital gains—overview

B2.315 The concept of wholly and exclusively

E4.1318 Special mixed fund rules

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

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

B3.306 Meaning of plant and machinery

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

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

I5.1304 Beneficiary with contingent interest

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

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C3.311B Destinations for rewritten material

Capital gains tax

C3.306 [Rewritten—Claims for relief]

C3.308 [Rewritten—Partial reinvestment of disposal proceeds]

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT