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

HMRC materials—proposed changes

HMRC materials

The following is a list of proposed changes which could affect existing commentary in Parts G1 to G5. If the proposals become current,

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

B2.218 Surplus business accommodation

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

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

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

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

B8.210 Restrictions on sideways loss relief

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

B2.202 Capital receipts

D1.1422 Calculating NGIE and ANGIE