D1.760 Destinations For Rewritten Material

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Commentary

Corporate tax

The list below details the destinations of rewritten content:

D1.758

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E4.507S Operation of the charge on securities with artificially enhanced market value

A4.204 Claims procedure—corporation tax

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

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

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

B2.413 Car hire

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

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

B2.319 Duality of purpose—apportionment of the expenditure

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

C3.1706 PPR relief where there is job-related accommodation

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D1.760 Destinations for rewritten material

Corporate tax

D1.758

E4.507S Operation of the charge on securities with artificially enhanced market value

A4.204 Claims procedure—corporation tax

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

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

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

B2.413 Car hire

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

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

B2.319 Duality of purpose—apportionment of the expenditure

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

C3.1706 PPR relief where there is job-related accommodation

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D1.760 Destinations for rewritten material

Corporate tax

D1.758

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