D1.314A Destinations For Rewritten Material

Home / Simons-Taxes /Corporate tax /Part D1 Corporation tax generally /Division D1.3 UK resident companies—calculation of taxable profits /Computation of income for UK resident companies / D1.314A Destinations for rewritten material

Commentary

Corporate tax

The list below details the destinations of rewritten Simon's content:

D1.301 [Rewritten—Meaning of 'taxable profits']

Rewritten to D1.302

D1.304 [Rewritten—Income recognition in respect of work

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E5.607 Corporate members

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

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

B2.218 Surplus business accommodation

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

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

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

E4.1118 Calculation and payment of tax due on retrospective income

C1.511 Use of Mansworth v Jelley losses

D1.404B Large company definition for R&D tax relief

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

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D1.314A Destinations for rewritten material

Corporate tax

D1.301 [Rewritten—Meaning of 'taxable profits']

D1.304 [Rewritten—Income recognition in respect of work

E5.607 Corporate members

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

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

B2.218 Surplus business accommodation

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

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

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

E4.1118 Calculation and payment of tax due on retrospective income

C1.511 Use of Mansworth v Jelley losses

D1.404B Large company definition for R&D tax relief

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

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D1.314A Destinations for rewritten material

Corporate tax

D1.301 [Rewritten—Meaning of 'taxable profits']

D1.304 [Rewritten—Income recognition in respect of work

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT