D1.518 Destinations For Rewritten Material

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Corporate tax

The list below details the destination of rewritten content:

D1.516

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I7.333A Companies and replacement APR property

I9.421 Situs of simple contract debts for IHT

C2.1020 Employment-related securities options and capital gains

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

D7.1140 Methods of leaving the REIT regime

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

C2.1231 Leases—deemed premiums

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

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

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

B2.319 Duality of purpose—apportionment of the expenditure

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

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

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D1.518 Destinations for rewritten material

Corporate tax

D1.516

I7.333A Companies and replacement APR property

I9.421 Situs of simple contract debts for IHT

C2.1020 Employment-related securities options and capital gains

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

D7.1140 Methods of leaving the REIT regime

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

C2.1231 Leases—deemed premiums

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

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

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

B2.319 Duality of purpose—apportionment of the expenditure

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

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

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D1.518 Destinations for rewritten material

Corporate tax

D1.516

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TOLLEY

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