I3.749 Destinations For Rewritten Material

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Commentary

IHT, trusts and estates

The list below details the destinations of rewritten content:

I3.745

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B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

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

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

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

D7.1140 Methods of leaving the REIT regime

A1.543 Welsh GAAR

I5.226 Disposals of QIIPs for consideration

E4.1318 Special mixed fund rules

I7.120A BPR and excepted assets

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

B5.846 Charities and close companies

B3.306 Meaning of plant and machinery

B2.472 Tax and tax-related expenditure

D6.233 Rights issue—sale of rights nil paid

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

D1.1422 Calculating NGIE and ANGIE

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

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I3.749 Destinations for rewritten material

IHT, trusts and estates

I3.745

B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

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

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

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

D7.1140 Methods of leaving the REIT regime

A1.543 Welsh GAAR

I5.226 Disposals of QIIPs for consideration

E4.1318 Special mixed fund rules

I7.120A BPR and excepted assets

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

B5.846 Charities and close companies

B3.306 Meaning of plant and machinery

B2.472 Tax and tax-related expenditure

D6.233 Rights issue—sale of rights nil paid

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

D1.1422 Calculating NGIE and ANGIE

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

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I3.749 Destinations for rewritten material

IHT, trusts and estates

I3.745

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT