D1.817 Destinations For Rewritten Material

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Commentary

Corporate tax

The list below details the destinations of rewritten content:

D1.816

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D6.503 International movement of capital—reportable transactions and events

E5.406A Employees of European Union institutions—tax exemptions

B6.749 ATED—property developers

I4.142A Liabilities which are not discharged out of the estate

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

I7.504 Designation for the conditional exemption

D7.1140 Methods of leaving the REIT regime

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

B2.315 The concept of wholly and exclusively

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

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

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

I5.1304 Beneficiary with contingent interest

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

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D1.817 Destinations for rewritten material

Corporate tax

D1.816

D6.503 International movement of capital—reportable transactions and events

E5.406A Employees of European Union institutions—tax exemptions

B6.749 ATED—property developers

I4.142A Liabilities which are not discharged out of the estate

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

I7.504 Designation for the conditional exemption

D7.1140 Methods of leaving the REIT regime

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

B2.315 The concept of wholly and exclusively

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

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

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

I5.1304 Beneficiary with contingent interest

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

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D1.817 Destinations for rewritten material

Corporate tax

D1.816

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