D1.749A Destinations For Rewritten Material

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Corporate tax

The list below details the destinations of rewritten content:

D1.739A

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B2.306 General tests for distinguishing between capital and revenue expenditure

E4.11120 Additional annual returns by employers—overview

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

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

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

E8.811 National Insurance number—refusal of application

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

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

E4.1318 Special mixed fund rules

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

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

B5.846 Charities and close companies

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

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

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D1.749A Destinations for rewritten material

Corporate tax

D1.739A

B2.306 General tests for distinguishing between capital and revenue expenditure

E4.11120 Additional annual returns by employers—overview

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

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

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

E8.811 National Insurance number—refusal of application

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

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

E4.1318 Special mixed fund rules

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

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

B5.846 Charities and close companies

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

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

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D1.749A Destinations for rewritten material

Corporate tax

D1.739A

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