I8.322 Destinations For Rewritten Material

Home / Simons-Taxes /IHT, trusts and estates /Part I8 Valuation /Division I8.3 Valuation of particular types of property /Valuation of shares and securities for IHT / I8.322 Destinations for rewritten material

Commentary

IHT, trusts and estates

The list below details the destinations of rewritten content:

I8.302

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I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

E6.324H Nominated income and gains and the ordering rules

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D6.711 Liquidation—capital gains implications

D4.104 Company residence and the case law test

E6.102K Statutory residence test—the definition of a 'home'

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I8.322 Destinations for rewritten material

IHT, trusts and estates

I8.302

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

E6.324H Nominated income and gains and the ordering rules

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D6.711 Liquidation—capital gains implications

D4.104 Company residence and the case law test

E6.102K Statutory residence test—the definition of a 'home'

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I8.322 Destinations for rewritten material

IHT, trusts and estates

I8.302

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PROFESSIONAL DEVELOPMENT