I2.101 Application Of General Rules Of Construction To Taxing Acts

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Commentary

IHT, trusts and estates

Contents of Part I2

I2.1�� Construction of taxing statutes

I2.2�� Form and substance of transactions

Division I2.1�� Construction of taxing statutes

For updates affecting this Division please see Part I0 Updates

Construction of taxing statutes

I2.101 Application of general rules of construction to taxing Acts

Like other taxes, IHT

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

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

B3.340A Hire purchase of plant and machinery and similar contracts

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I2.101 Application of general rules of construction to taxing Acts

IHT, trusts and estates

Division I2.1�� Construction of taxing statutes

Construction of taxing statutes

I2.101 Application of general rules of construction to taxing Acts

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

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

B3.340A Hire purchase of plant and machinery and similar contracts

E6.303A Domicile of origin

E8.810 Application for a National Insurance number

B2.413 Car hire

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

A1.810 Limitation

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

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

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

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

E1.1435 Appealing transactions in securities counteraction notices

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

E3.192 CGT loss relief on disposal of EIS shares

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

D4.412 CFCs—excluded territories exemption

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

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I2.101 Application of general rules of construction to taxing Acts

IHT, trusts and estates

Division I2.1�������� Construction of taxing statutes

Construction of taxing statutes

I2.101 Application of general rules of construction to taxing Acts

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Division I2.1�� Construction of taxing statutes