D2.359 Destinations For Rewritten Material

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Commentary

Corporate tax

The list below details the destinations of rewritten Simon's content:

D2.351 [Rewritten—Depreciatory transactions: Dividends out of post-acquisition profits]

Rewritten to D2.350

D2.353 [Deleted—Value shifting and disposals prior to 19

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

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

B5.820 Charity's profits of trade—general liability to income tax

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

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

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

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

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

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

C3.1706 PPR relief where there is job-related accommodation

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D2.359 Destinations for rewritten material

Corporate tax

D2.351 [Rewritten—Depreciatory transactions: Dividends out of post-acquisition profits]

D2.353 [Deleted—Value shifting and disposals prior to 19

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

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

B5.820 Charity's profits of trade—general liability to income tax

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

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

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

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

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

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

C3.1706 PPR relief where there is job-related accommodation

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D2.359 Destinations for rewritten material

Corporate tax

D2.351 [Rewritten—Depreciatory transactions: Dividends out of post-acquisition profits]

D2.353 [Deleted—Value shifting and disposals prior to 19

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT