D2.720 Destinations For Rewritten Material

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Home / Simons-Taxes /Corporate tax /Part D2 Groups of companies /Division D2.7 Diverted profits tax /Companies avoiding a UK taxable presence / D2.720 Destinations for rewritten material

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Corporate tax

The list below details the destinations

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I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

I4.142A Liabilities which are not discharged out of the estate

I7.504 Designation for the conditional exemption

E6.303A Domicile of origin

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D2.720 Destinations for rewritten material

Corporate tax

I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

I4.142A Liabilities which are not discharged out of the estate

I7.504 Designation for the conditional exemption

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

B2.413 Car hire

E4.622 Vans—main rules

I4.562 Sales and mortgages of reversionary interests

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

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

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

B3.1006 The relevant interest

B5.846 Charities and close companies

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

D4.412 CFCs—excluded territories exemption

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D2.720 Destinations for rewritten material

Corporate tax

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