I3.268 Destinations For Rewritten Material

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Commentary

IHT, trusts and estates

The list below details the destinations of rewritten content:

I3.263 [Rewritten—The exclusion

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

B6.749 ATED—property developers

A4.204 Claims procedure—corporation tax

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

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

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

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

E4.1318 Special mixed fund rules

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

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

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

I5.221 Lifetime termination of QIIP—general

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

C2.106 Deferred and contingent consideration on disposals

C2.1016 Option to subscribe for shares in a company (share warrants)

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

C3.1706 PPR relief where there is job-related accommodation

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I3.268 Destinations for rewritten material

IHT, trusts and estates

I3.263 [Rewritten—The exclusion

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

B6.749 ATED—property developers

A4.204 Claims procedure—corporation tax

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

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

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

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

E4.1318 Special mixed fund rules

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

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

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

I5.221 Lifetime termination of QIIP—general

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

C2.106 Deferred and contingent consideration on disposals

C2.1016 Option to subscribe for shares in a company (share warrants)

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

C3.1706 PPR relief where there is job-related accommodation

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I3.268 Destinations for rewritten material

IHT, trusts and estates

I3.263 [Rewritten—The exclusion

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT