I3.240 Destinations For Rewritten Material

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IHT, trusts and estates

The list below details the destinations

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E5.607 Corporate members

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

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

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

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

B2.306 General tests for distinguishing between capital and revenue expenditure

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

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

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

E4.1118 Calculation and payment of tax due on retrospective income

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

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

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

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I3.240 Destinations for rewritten material

IHT, trusts and estates

E5.607 Corporate members

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

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

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

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

B2.306 General tests for distinguishing between capital and revenue expenditure

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

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

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

E4.1118 Calculation and payment of tax due on retrospective income

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

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

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

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I3.240 Destinations for rewritten material

IHT, trusts and estates

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