D1.369A Homes For Ukraine Sponsorship Scheme

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Commentary

Corporate tax

No corporation tax is due on payments received by a company from local authorities where the company is

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E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

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D1.369A Homes for Ukraine sponsorship scheme

Corporate tax

E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

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

E4.1146 The PAYE cumulative basis—overview

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

I7.120A BPR and excepted assets

D3.410 Benefits provided by close companies to participators

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

B3.306 Meaning of plant and machinery

B2.472 Tax and tax-related expenditure

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D1.369A Homes for Ukraine sponsorship scheme

Corporate tax

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