I4.454 Destinations For Rewritten Material

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IHT, trusts and estates

The list below details the destinations of rewritten content:

I4.452

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

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

I7.504 Designation for the conditional exemption

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

A4.214 Claims following further assessments—income tax and capital gains tax

C2.501A Compensation and capital gains tax—overview

E8.811 National Insurance number—refusal of application

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

D6.711 Liquidation—capital gains implications

I5.1304 Beneficiary with contingent interest

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

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I4.454 Destinations for rewritten material

IHT, trusts and estates

I4.452

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

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

I7.504 Designation for the conditional exemption

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

A4.214 Claims following further assessments—income tax and capital gains tax

C2.501A Compensation and capital gains tax—overview

E8.811 National Insurance number—refusal of application

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

D6.711 Liquidation—capital gains implications

I5.1304 Beneficiary with contingent interest

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

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I4.454 Destinations for rewritten material

IHT, trusts and estates

I4.452

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