I5.343 Destinations For Rewritten Material

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Commentary

IHT, trusts and estates

The list below details the destinations of rewritten content:

I5.338A

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I7.333A Companies and replacement APR property

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

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

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

C1.106A Annual exempt amount

B2.413 Car hire

A1.543 Welsh GAAR

E8.811 National Insurance number—refusal of application

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

C2.108 Contingent liabilities

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

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

C2.106 Deferred and contingent consideration on disposals

D6.233 Rights issue—sale of rights nil paid

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

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

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I5.343 Destinations for rewritten material

IHT, trusts and estates

I5.338A

I7.333A Companies and replacement APR property

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

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

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

C1.106A Annual exempt amount

B2.413 Car hire

A1.543 Welsh GAAR

E8.811 National Insurance number—refusal of application

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

C2.108 Contingent liabilities

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

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

C2.106 Deferred and contingent consideration on disposals

D6.233 Rights issue—sale of rights nil paid

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

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

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I5.343 Destinations for rewritten material

IHT, trusts and estates

I5.338A

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT