I7.548 Destinations For Rewritten Material

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IHT, trusts and estates

The list below details the destinations of rewritten content:

I7.547

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E5.607 Corporate members

A4.204 Claims procedure—corporation tax

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

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

C2.1020 Employment-related securities options and capital gains

C2.501A Compensation and capital gains tax—overview

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

I4.562 Sales and mortgages of reversionary interests

C2.201 Allowable expenditure for capital gains—overview

B2.315 The concept of wholly and exclusively

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

I11.215 IHT accounts—excepted settlements

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

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

B2.202 Capital receipts

D4.104 Company residence and the case law test

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I7.548 Destinations for rewritten material

IHT, trusts and estates

I7.547

E5.607 Corporate members

A4.204 Claims procedure—corporation tax

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

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

C2.1020 Employment-related securities options and capital gains

C2.501A Compensation and capital gains tax—overview

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

I4.562 Sales and mortgages of reversionary interests

C2.201 Allowable expenditure for capital gains—overview

B2.315 The concept of wholly and exclusively

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

I11.215 IHT accounts—excepted settlements

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

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

B2.202 Capital receipts

D4.104 Company residence and the case law test

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I7.548 Destinations for rewritten material

IHT, trusts and estates

I7.547

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT