I3.514 Destinations For Rewritten Material

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Commentary

IHT, trusts and estates

The list below details the destinations of rewritten content:

I3.501

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

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

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

A1.543 Welsh GAAR

A1.810 Limitation

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

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

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

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

D4.104 Company residence and the case law test

I5.1304 Beneficiary with contingent interest

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I3.514 Destinations for rewritten material

IHT, trusts and estates

I3.501

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

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

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

A1.543 Welsh GAAR

A1.810 Limitation

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

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

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

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

D4.104 Company residence and the case law test

I5.1304 Beneficiary with contingent interest

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I3.514 Destinations for rewritten material

IHT, trusts and estates

I3.501

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT