D1.737 Destinations For Rewritten Material

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Commentary

Corporate tax

The list below details the destinations of rewritten content:

D1.717 [Rewritten—Generally accepted accounting practice]

Rewritten to D1.716

D1.719 [Rewritten—Debtor

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

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

D7.1140 Methods of leaving the REIT regime

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

E5.406 Employees of European Union delegations—tax exemptions

I4.562 Sales and mortgages of reversionary interests

C2.201 Allowable expenditure for capital gains—overview

B2.315 The concept of wholly and exclusively

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

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

D3.410 Benefits provided by close companies to participators

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

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

B3.306 Meaning of plant and machinery

D6.711 Liquidation—capital gains implications

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

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D1.737 Destinations for rewritten material

Corporate tax

D1.717 [Rewritten—Generally accepted accounting practice]

D1.719 [Rewritten—Debtor

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

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

D7.1140 Methods of leaving the REIT regime

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

E5.406 Employees of European Union delegations—tax exemptions

I4.562 Sales and mortgages of reversionary interests

C2.201 Allowable expenditure for capital gains—overview

B2.315 The concept of wholly and exclusively

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

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

D3.410 Benefits provided by close companies to participators

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

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

B3.306 Meaning of plant and machinery

D6.711 Liquidation—capital gains implications

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

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D1.737 Destinations for rewritten material

Corporate tax

D1.717 [Rewritten—Generally accepted accounting practice]

D1.719 [Rewritten—Debtor

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT