D4.137 Destinations For Rewritten Material

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Commentary

Corporate tax

The list below details the destination of rewritten content:

D4.101 [Rewritten—Non-resident companies subject to UK tax: overview]

Rewritten to D4.102

D4.105 [Rewritten—The

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E5.607 Corporate members

E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

D1.8101 Groups of companies

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

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

E8.810 Application for a National Insurance number

B2.413 Car hire

E1.1502 Tax treatment of transfers with accrued interest

E8.811 National Insurance number—refusal of application

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

D3.410 Benefits provided by close companies to participators

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

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

E3.192 CGT loss relief on disposal of EIS shares

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D4.137 Destinations for rewritten material

Corporate tax

D4.101 [Rewritten—Non-resident companies subject to UK tax: overview]

D4.105 [Rewritten—The

E5.607 Corporate members

E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

D1.8101 Groups of companies

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

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

E8.810 Application for a National Insurance number

B2.413 Car hire

E1.1502 Tax treatment of transfers with accrued interest

E8.811 National Insurance number—refusal of application

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

D3.410 Benefits provided by close companies to participators

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

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

E3.192 CGT loss relief on disposal of EIS shares

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D4.137 Destinations for rewritten material

Corporate tax

D4.101 [Rewritten—Non-resident companies subject to UK tax: overview]

D4.105 [Rewritten—The

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT