D2.342 Destinations For Rewritten Material

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Commentary

Corporate tax

D2.342 Destinations for rewritten material

The list below details the destinations

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I4.265 Lifetime transfers reported late

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B2.306 General tests for distinguishing between capital and revenue expenditure

E4.11120 Additional annual returns by employers—overview

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

B2.315 The concept of wholly and exclusively

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

C2.108 Contingent liabilities

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

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

D6.711 Liquidation—capital gains implications

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

D6.233 Rights issue—sale of rights nil paid

D4.412 CFCs—excluded territories exemption

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D2.342 Destinations for rewritten material

Corporate tax

D2.342 Destinations for rewritten material

I4.265 Lifetime transfers reported late

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B2.306 General tests for distinguishing between capital and revenue expenditure

E4.11120 Additional annual returns by employers—overview

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

B2.315 The concept of wholly and exclusively

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

C2.108 Contingent liabilities

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

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

D6.711 Liquidation—capital gains implications

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

D6.233 Rights issue—sale of rights nil paid

D4.412 CFCs—excluded territories exemption

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D2.342 Destinations for rewritten material

Corporate tax

D2.342 Destinations for rewritten material

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