D6.209 Share For Share Exchange—Clearance Procedure

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Commentary

Corporate tax

Before any issue of shares is made, any of the companies involved in the exchange of securities may

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

I7.323 APR and successions

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

B3.340A Hire purchase of plant and machinery and similar contracts

C1.106A Annual exempt amount

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

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

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

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

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

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

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

D6.711 Liquidation—capital gains implications

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption

E6.102K Statutory residence test—the definition of a 'home'

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D6.209 Share for share exchange—clearance procedure

Corporate tax

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

I7.323 APR and successions

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

B3.340A Hire purchase of plant and machinery and similar contracts

C1.106A Annual exempt amount

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

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

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

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

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

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

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

D6.711 Liquidation—capital gains implications

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption

E6.102K Statutory residence test—the definition of a 'home'

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D6.209 Share for share exchange—clearance procedure

Corporate tax

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