D1.369 Nuclear Decommissioning

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Commentary

Corporate tax

Accounting entries made by certain publicly owned companies in the British Nuclear Fuels Group, arising from the recognition of

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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

I4.265 Lifetime transfers reported late

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

B5.820 Charity's profits of trade—general liability to income tax

E8.271 Liability for Class 1A contributions

E4.1318 Special mixed fund rules

B2.319 Duality of purpose—apportionment of the expenditure

I5.221 Lifetime termination of QIIP—general

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

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

E3.192 CGT loss relief on disposal of EIS shares

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

B2.202 Capital receipts

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