D1.774 Destinations For Rewritten Material

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Commentary

Corporate tax

The list below details the destinations of rewritten content:

D1.766 [Rewritten—Investment

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I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

D1.8101 Groups of companies

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

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

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

B2.315 The concept of wholly and exclusively

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1146 The PAYE cumulative basis—overview

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

E4.1167 Payments made after leaving and after issue of form P45

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

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

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D1.774 Destinations for rewritten material

Corporate tax

D1.766 [Rewritten—Investment

I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

D1.8101 Groups of companies

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

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

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

B2.315 The concept of wholly and exclusively

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1146 The PAYE cumulative basis—overview

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

E4.1167 Payments made after leaving and after issue of form P45

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

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

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D1.774 Destinations for rewritten material

Corporate tax

D1.766 [Rewritten—Investment

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT