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Home / Simons-Taxes /Corporate tax /Part D1 Corporation tax generally /Division D1.3 UK resident companies—calculation of taxable profits /Gifts and donations by companies / D1.353 Gifts of medical supplies and equipment

D1.353 Gifts of medical supplies and equipment

Corporate tax

Without special provision, a company which makes a gift of medical supplies or equipment from trading stock other than to a UK charity (see B2.442), would have to bring into the computation of trading profits the market value

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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

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

I4.142A Liabilities which are not discharged out of the estate

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

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

C2.1020 Employment-related securities options and capital gains

A4.214 Claims following further assessments—income tax and capital gains tax

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

B2.315 The concept of wholly and exclusively

B2.319 Duality of purpose—apportionment of the expenditure

C3.305 Rollover relief—time limit for acquisition of replacement assets

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

D6.233 Rights issue—sale of rights nil paid