D2.254 Group Relief And Loss Buying (The Deduction Transfer TAAR)

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Commentary

Corporate tax

There is a wide ranging restriction on the deductibility of certain expenses which, broadly, prevents the deduction of certain expenses

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I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

E8.810 Application for a National Insurance number

A1.810 Limitation

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

E8.811 National Insurance number—refusal of application

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

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

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

I5.221 Lifetime termination of QIIP—general

E7.234 Other types of lifetime benefit lump sum

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

D4.412 CFCs—excluded territories exemption

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