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Home / Simons-Taxes /Capital gains tax /Part C0 Updates / CGT—updated commentary

CGT—updated commentary

Capital gains tax

Part C0�� Updates

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CGT—updated commentary

The following is a list

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B6.749 ATED—property developers

I7.333A Companies and replacement APR property

D1.8101 Groups of companies

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

E1.1502 Tax treatment of transfers with accrued interest

I4.562 Sales and mortgages of reversionary interests

C2.201 Allowable expenditure for capital gains—overview

E4.1146 The PAYE cumulative basis—overview

E4.1167 Payments made after leaving and after issue of form P45

B5.101 What is 'farming' and 'market gardening'

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

B2.202 Capital receipts