��Ƶ

Home / Simons-Taxes /HMRC materials /Part G0 Updates / HMRC materials—current changes

HMRC materials—current changes

HMRC materials

Part G0�� Updates

Contact us: simonstaxes@lexisnexis.co.uk.

HMRC materials—current changes

The following is a list of proposed changes which could affect existing

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

E5.406A Employees of European Union institutions—tax exemptions

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

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

I7.504 Designation for the conditional exemption

E8.810 Application for a National Insurance number

B5.812A Particular charitable bodies

B5.820 Charity's profits of trade—general liability to income tax

I5.251 Absolute entitlement by the life tenant

B2.315 The concept of wholly and exclusively

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

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

I7.120A BPR and excepted assets

D3.410 Benefits provided by close companies to participators

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

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

D6.233 Rights issue—sale of rights nil paid

D4.412 CFCs—excluded territories exemption