D1.1062 Destinations For Rewritten Material

Home / Simons-Taxes /Corporate tax /Part D1 Corporation tax generally /Division D1.10 Substantial shareholding exemption /Substantial shareholding exemption—interaction with other reliefs / D1.1062 Destinations for rewritten material

Commentary

Corporate tax

The list below details the destination of rewritten content:

D1.1065 [Rewritten—Substantial shareholding exemption—definitions]

Deleted

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

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

C2.501A Compensation and capital gains tax—overview

I5.226 Disposals of QIIPs for consideration

I4.562 Sales and mortgages of reversionary interests

C2.1231 Leases—deemed premiums

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

E4.1318 Special mixed fund rules

I7.120A BPR and excepted assets

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

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

D6.233 Rights issue—sale of rights nil paid

E1.416 Dividends from non-UK resident companies—general

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D1.1062 Destinations for rewritten material

Corporate tax

D1.1065 [Rewritten—Substantial shareholding exemption—definitions]

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

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

C2.501A Compensation and capital gains tax—overview

I5.226 Disposals of QIIPs for consideration

I4.562 Sales and mortgages of reversionary interests

C2.1231 Leases—deemed premiums

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

E4.1318 Special mixed fund rules

I7.120A BPR and excepted assets

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

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

D6.233 Rights issue—sale of rights nil paid

E1.416 Dividends from non-UK resident companies—general

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D1.1062 Destinations for rewritten material

Corporate tax

D1.1065 [Rewritten—Substantial shareholding exemption—definitions]

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT