��Ƶ

Home / Simons-Taxes /Corporate tax /Part D6 Company reconstruction and profit extraction /Division D6.1 Corporate reorganisations—general rules /Reorganisations—special situations / D6.116 Destinations of rewritten material

D6.116 Destinations of rewritten material

Corporate tax

The list below details the destinations of rewritten content:

D6.110

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

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

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

I4.265 Lifetime transfers reported late

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

B2.218 Surplus business accommodation

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

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

C1.106A Annual exempt amount

B2.413 Car hire

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

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

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

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

I5.1122 More than one settlor (income tax and CGT)

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

D4.104 Company residence and the case law test