I7.304A Destinations For Rewritten Material

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Commentary

IHT, trusts and estates

The list below details the destinations

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I4.265 Lifetime transfers reported late

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

E4.11120 Additional annual returns by employers—overview

E8.810 Application for a National Insurance number

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

C2.902 Wasting assets—wasting of allowable expenditure

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

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

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

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

I5.1304 Beneficiary with contingent interest

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I7.304A Destinations for rewritten material

IHT, trusts and estates

I4.265 Lifetime transfers reported late

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

E4.11120 Additional annual returns by employers—overview

E8.810 Application for a National Insurance number

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

C2.902 Wasting assets—wasting of allowable expenditure

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

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

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

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

I5.1304 Beneficiary with contingent interest

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I7.304A Destinations for rewritten material

IHT, trusts and estates

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