I1.122 Destinations For Rewritten Material

Home / Simons-Taxes /IHT, trusts and estates /Part I1 Outline of and history to current IHT regime /Division I1.1 A brief history of inheritance taxes /A brief history of inheritance taxes / I1.122 Destinations for rewritten material

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IHT, trusts and estates

The list below details the destination of rewritten content:

I1.102 [Deleted—Capital tax systems]

Deleted

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

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

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

C2.1020 Employment-related securities options and capital gains

D7.1140 Methods of leaving the REIT regime

A1.543 Welsh GAAR

B2.315 The concept of wholly and exclusively

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

C1.511 Use of Mansworth v Jelley losses

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

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

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

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I1.122 Destinations for rewritten material

IHT, trusts and estates

I1.102 [Deleted—Capital tax systems]

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

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

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

C2.1020 Employment-related securities options and capital gains

D7.1140 Methods of leaving the REIT regime

A1.543 Welsh GAAR

B2.315 The concept of wholly and exclusively

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

C1.511 Use of Mansworth v Jelley losses

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

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

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

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I1.122 Destinations for rewritten material

IHT, trusts and estates

I1.102 [Deleted—Capital tax systems]

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT