I11.234 Destinations For Rewritten Material

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IHT, trusts and estates

The list below details the destination of deleted content:

I11.216B

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

B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

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

A4.214 Claims following further assessments—income tax and capital gains tax

A1.543 Welsh GAAR

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

B3.1006 The relevant interest

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

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

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

B2.202 Capital receipts

D1.1422 Calculating NGIE and ANGIE

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

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I11.234 Destinations for rewritten material

IHT, trusts and estates

I11.216B

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

B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

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

A4.214 Claims following further assessments—income tax and capital gains tax

A1.543 Welsh GAAR

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

B3.1006 The relevant interest

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

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

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

B2.202 Capital receipts

D1.1422 Calculating NGIE and ANGIE

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

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I11.234 Destinations for rewritten material

IHT, trusts and estates

I11.216B

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT