ND.2465 Consultation—Draft Regulations: The Co-Ownership Contractual Schemes (Tax) Regulations 2024

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New developments, tax rates and allowances, table of cases

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D6.503 International movement of capital—reportable transactions and events

E5.406A Employees of European Union institutions—tax exemptions

B3.325 General exclusions—first-year qualifying expenditure

I9.325 Foreign pensions free from IHT

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

D7.1140 Methods of leaving the REIT regime

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ND.2465 Consultation—Draft regulations: the Co-ownership Contractual Schemes (Tax) Regulations 2024

New developments, tax rates and allowances, table of cases

D6.503 International movement of capital—reportable transactions and events

E5.406A Employees of European Union institutions—tax exemptions

B3.325 General exclusions—first-year qualifying expenditure

I9.325 Foreign pensions free from IHT

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

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

A1.810 Limitation

I4.562 Sales and mortgages of reversionary interests

C2.1231 Leases—deemed premiums

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

E1.1435 Appealing transactions in securities counteraction notices

I7.120A BPR and excepted assets

E4.115 Employment income—place of performance of duties

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

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

C2.1016 Option to subscribe for shares in a company (share warrants)

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

D4.104 Company residence and the case law test

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

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ND.2465 Consultation—Draft regulations: the Co-ownership Contractual Schemes (Tax) Regulations 2024

New developments, tax rates and allowances, table of cases

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