D2.460 Destinations For Rewritten Material

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Commentary

Corporate tax

The list below details the destination of rewritten content

D2.405 [Rewritten—Pre-change assets—Deferral of gain or loss

Rewritten to D2.404

D2.406 [Rewritten—Pre-change assets—Pooling

Rewritten to D2.404

D2.407 [Rewritten—Transitional provisions

Rewritten to D2.403

D2.411 [Deleted—Relevant group—General rule]

Deleted as obsolete

D2.413 [Rewritten—Relevant group—Change of group as

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D2.460 Destinations for rewritten material

Corporate tax

D2.405 [Rewritten—Pre-change assets—Deferral of gain or loss

D2.406 [Rewritten—Pre-change assets—Pooling

D2.407 [Rewritten—Transitional provisions

D2.411 [Deleted—Relevant group—General rule]

D2.413 [Rewritten—Relevant group—Change of group as

B6.749 ATED—property developers

C1.106 Allowable capital losses

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

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

I3.750 POAT—introduction to existing arrangements

A1.543 Welsh GAAR

E1.1502 Tax treatment of transfers with accrued interest

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

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

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

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

I11.215 IHT accounts—excepted settlements

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

B2.472 Tax and tax-related expenditure

E1.416 Dividends from non-UK resident companies—general

D4.412 CFCs—excluded territories exemption

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D2.460 Destinations for rewritten material

Corporate tax

D2.405 [Rewritten—Pre-change assets—Deferral of gain or loss

D2.406 [Rewritten—Pre-change assets—Pooling

D2.407 [Rewritten—Transitional provisions

D2.411 [Deleted—Relevant group—General rule]

D2.413 [Rewritten—Relevant group—Change of group as

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT