D4.814 Destinations For Rewritten Material

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Commentary

Corporate tax

The list below details the destinations of rewritten content:

D4.803A [Rewritten—Classification of foreign entities]

Rewritten

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I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

I7.504 Designation for the conditional exemption

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

A1.543 Welsh GAAR

E5.406 Employees of European Union delegations—tax exemptions

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.108 Contingent liabilities

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

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

I5.221 Lifetime termination of QIIP—general

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

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

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D4.814 Destinations for rewritten material

Corporate tax

D4.803A [Rewritten—Classification of foreign entities]

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

I7.504 Designation for the conditional exemption

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

A1.543 Welsh GAAR

E5.406 Employees of European Union delegations—tax exemptions

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.108 Contingent liabilities

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

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

I5.221 Lifetime termination of QIIP—general

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

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

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D4.814 Destinations for rewritten material

Corporate tax

D4.803A [Rewritten—Classification of foreign entities]

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT