D7.918C Destinations For Rewritten Material

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Commentary

Corporate tax

The list below details the destinations of rewritten content:

D7.906 [Rewritten—Taxable income]

Rewritten to D7.905

D7.907

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

B6.749 ATED—property developers

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

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

I9.325 Foreign pensions free from IHT

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

C2.902 Wasting assets—wasting of allowable expenditure

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

B8.210 Restrictions on sideways loss relief

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

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

E7.234 Other types of lifetime benefit lump sum

D6.233 Rights issue—sale of rights nil paid

E1.416 Dividends from non-UK resident companies—general

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D7.918C Destinations for rewritten material

Corporate tax

D7.906 [Rewritten—Taxable income]

D7.907

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

B6.749 ATED—property developers

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

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

I9.325 Foreign pensions free from IHT

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

C2.902 Wasting assets—wasting of allowable expenditure

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

B8.210 Restrictions on sideways loss relief

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

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

E7.234 Other types of lifetime benefit lump sum

D6.233 Rights issue—sale of rights nil paid

E1.416 Dividends from non-UK resident companies—general

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D7.918C Destinations for rewritten material

Corporate tax

D7.906 [Rewritten—Taxable income]

D7.907

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EXAM TRAINING

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