D1.850 Release Of Obligations

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Commentary

Corporate tax

Where a company is released from an obligation to pay an amount due under the terms of a derivative

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B3.325 General exclusions—first-year qualifying expenditure

E6.303A Domicile of origin

A1.810 Limitation

E4.622 Vans—main rules

C2.108 Contingent liabilities

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

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

C1.511 Use of Mansworth v Jelley losses

D1.404B Large company definition for R&D tax relief

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

E4.115 Employment income—place of performance of duties

E6.324H Nominated income and gains and the ordering rules

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

B5.101 What is 'farming' and 'market gardening'

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

C2.1016 Option to subscribe for shares in a company (share warrants)

E3.192 CGT loss relief on disposal of EIS shares

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE

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D1.850 Release of obligations

Corporate tax

B3.325 General exclusions—first-year qualifying expenditure

E6.303A Domicile of origin

A1.810 Limitation

E4.622 Vans—main rules

C2.108 Contingent liabilities

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

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

C1.511 Use of Mansworth v Jelley losses

D1.404B Large company definition for R&D tax relief

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

E4.115 Employment income—place of performance of duties

E6.324H Nominated income and gains and the ordering rules

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

B5.101 What is 'farming' and 'market gardening'

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

C2.1016 Option to subscribe for shares in a company (share warrants)

E3.192 CGT loss relief on disposal of EIS shares

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE

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D1.850 Release of obligations

Corporate tax

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