I8.211 Destinations For Rewritten Material

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Commentary

IHT, trusts and estates

The list below details the destinations of rewritten content:

I8.203A [Rewritten—CTT/IHT decisions on the Crossman principle]

Rewritten to

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C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

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

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

I3.750 POAT—introduction to existing arrangements

A1.810 Limitation

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

B5.820 Charity's profits of trade—general liability to income tax

E4.1118 Calculation and payment of tax due on retrospective income

C3.305 Rollover relief—time limit for acquisition of replacement assets

B3.1006 The relevant interest

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

I5.1212 Protector of a foreign trust

B2.202 Capital receipts

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

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I8.211 Destinations for rewritten material

IHT, trusts and estates

I8.203A [Rewritten—CTT/IHT decisions on the Crossman principle]

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

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

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

I3.750 POAT—introduction to existing arrangements

A1.810 Limitation

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

B5.820 Charity's profits of trade—general liability to income tax

E4.1118 Calculation and payment of tax due on retrospective income

C3.305 Rollover relief—time limit for acquisition of replacement assets

B3.1006 The relevant interest

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

I5.1212 Protector of a foreign trust

B2.202 Capital receipts

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

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I8.211 Destinations for rewritten material

IHT, trusts and estates

I8.203A [Rewritten—CTT/IHT decisions on the Crossman principle]

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT