ND.2719 HMRC Revises Process For Claiming Employment Expenses

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New developments, tax rates and allowances, table of cases

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

A4.204 Claims procedure—corporation tax

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

C2.1020 Employment-related securities options and capital gains

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ND.2719 HMRC revises process for claiming employment expenses

New developments, tax rates and allowances, table of cases

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

A4.204 Claims procedure—corporation tax

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

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

I5.226 Disposals of QIIPs for consideration

B5.820 Charity's profits of trade—general liability to income tax

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

B3.1006 The relevant interest

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

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

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

I11.215 IHT accounts—excepted settlements

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

D6.711 Liquidation—capital gains implications

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

D4.412 CFCs—excluded territories exemption

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ND.2719 HMRC revises process for claiming employment expenses

New developments, tax rates and allowances, table of cases

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PROFESSIONAL DEVELOPMENT