I3.535 Destinations For Rewritten Material

Home / Simons-Taxes /IHT, trusts and estates /Part I3 Lifetime transfers /Division I3.5 Calculating the IHT on lifetime transfers /Chargeable lifetime transfers (CLTs)—death within seven years / I3.535 Destinations for rewritten material

Commentary

IHT, trusts and estates

The list below details the destinations of

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

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

B2.218 Surplus business accommodation

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

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

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

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

B3.1006 The relevant interest

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

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

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

D4.104 Company residence and the case law test

��Ƶ

I3.535 Destinations for rewritten material

IHT, trusts and estates

I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

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

B2.218 Surplus business accommodation

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

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

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

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

B3.1006 The relevant interest

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

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

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

D4.104 Company residence and the case law test

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

I3.535 Destinations for rewritten material

IHT, trusts and estates

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT