D1.665 ...

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Commentary

Corporate tax

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The list below details the destination of rewritten content:

D1.632

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B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

B3.340A Hire purchase of plant and machinery and similar contracts

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

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

C2.1020 Employment-related securities options and capital gains

B5.812A Particular charitable bodies

I4.562 Sales and mortgages of reversionary interests

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1122 More than one settlor (income tax and CGT)

B3.306 Meaning of plant and machinery

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

D6.233 Rights issue—sale of rights nil paid

E1.416 Dividends from non-UK resident companies—general

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D1.665 ...

Corporate tax

D1.665 ...

D1.632

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

B3.340A Hire purchase of plant and machinery and similar contracts

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

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

C2.1020 Employment-related securities options and capital gains

B5.812A Particular charitable bodies

I4.562 Sales and mortgages of reversionary interests

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1122 More than one settlor (income tax and CGT)

B3.306 Meaning of plant and machinery

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

D6.233 Rights issue—sale of rights nil paid

E1.416 Dividends from non-UK resident companies—general

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D1.665 ...

Corporate tax

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D1.632

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POLICIES

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