Fixed Rate Deductions—Unincorporated Businesses—2024/25

New developments, tax rates and allowances, table of cases

Vehicle expenditure	Amount per mile
Motorcars and goods
Up to 10,000

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E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

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

I3.367 Fall in value relief—changes in interests in land

C2.1020 Employment-related securities options and capital gains

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

D7.1140 Methods of leaving the REIT regime

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

C2.501A Compensation and capital gains tax—overview

E5.406 Employees of European Union delegations—tax exemptions

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

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

B3.1006 The relevant interest

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

B5.101 What is 'farming' and 'market gardening'

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

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Fixed rate deductions—unincorporated businesses—2024/25

New developments, tax rates and allowances, table of cases

E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

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

I3.367 Fall in value relief—changes in interests in land

C2.1020 Employment-related securities options and capital gains

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

D7.1140 Methods of leaving the REIT regime

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

C2.501A Compensation and capital gains tax—overview

E5.406 Employees of European Union delegations—tax exemptions

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

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

B3.1006 The relevant interest

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

B5.101 What is 'farming' and 'market gardening'

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

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Fixed rate deductions—unincorporated businesses—2024/25

New developments, tax rates and allowances, table of cases

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POLICIES

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PROFESSIONAL DEVELOPMENT