I5.917 Destinations For Rewritten Material

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Commentary

IHT, trusts and estates

The list below details the destinations of rewritten content:

I5.901 [Deleted—Settled property—other taxes: introduction]

Deleted as obsolete.

I5.911

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A4.204 Claims procedure—corporation tax

I7.323 APR and successions

E6.303A Domicile of origin

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

C2.1231 Leases—deemed premiums

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

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

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I5.917 Destinations for rewritten material

IHT, trusts and estates

I5.901 [Deleted—Settled property—other taxes: introduction]

I5.911

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

E6.303A Domicile of origin

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

C2.1231 Leases—deemed premiums

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

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

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I5.917 Destinations for rewritten material

IHT, trusts and estates

I5.901 [Deleted—Settled property—other taxes: introduction]

I5.911

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT