ND.2718 Pensions (Abolition Of Lifetime Allowance Charge Etc) (No 2) Regulations, SI 2024/1012

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Commentary

New developments, tax rates and allowances, table of cases

See LNB News 10/10/2024 13.

For main narrative treatment see E7.215A,

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E5.607 Corporate members

I7.333A Companies and replacement APR property

I9.421 Situs of simple contract debts for IHT

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

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ND.2718 Pensions (Abolition of Lifetime Allowance Charge etc) (No 2) Regulations, SI 2024/1012

New developments, tax rates and allowances, table of cases

E5.607 Corporate members

I7.333A Companies and replacement APR property

I9.421 Situs of simple contract debts for IHT

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E4.11120 Additional annual returns by employers—overview

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

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

B2.315 The concept of wholly and exclusively

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

D1.404B Large company definition for R&D tax relief

I11.215 IHT accounts—excepted settlements

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

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

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

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ND.2718 Pensions (Abolition of Lifetime Allowance Charge etc) (No 2) Regulations, SI 2024/1012

New developments, tax rates and allowances, table of cases

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT