Introduction To Proposed Changes New Developments

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Commentary

New developments, tax rates and allowances, table of cases

Introduction to proposed changes new developments

This section gives details of proposed changes to existing law/practice. They will be fully incorporated into the main commentary

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A4.204 Claims procedure—corporation tax

I7.323 APR and successions

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

C1.106A Annual exempt amount

B2.413 Car hire

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

A1.810 Limitation

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

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

C1.511 Use of Mansworth v Jelley losses

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

B5.846 Charities and close companies

E3.192 CGT loss relief on disposal of EIS shares

C3.1706 PPR relief where there is job-related accommodation

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Introduction to proposed changes new developments

New developments, tax rates and allowances, table of cases

Introduction to proposed changes new developments

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

C1.106A Annual exempt amount

B2.413 Car hire

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

A1.810 Limitation

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

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

C1.511 Use of Mansworth v Jelley losses

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

B5.846 Charities and close companies

E3.192 CGT loss relief on disposal of EIS shares

C3.1706 PPR relief where there is job-related accommodation

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Introduction to proposed changes new developments

New developments, tax rates and allowances, table of cases

Introduction to proposed changes new developments

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT