ND.2750 National Insurance Contributions (Secondary Class 1 Contributions) Bill

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New developments, tax rates and allowances, table of cases

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

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

B5.301 Intellectual property—overview

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

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

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ND.2750 National Insurance Contributions (Secondary Class 1 Contributions) Bill

New developments, tax rates and allowances, table of cases

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

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

B5.301 Intellectual property—overview

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

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

B2.413 Car hire

C2.201 Allowable expenditure for capital gains—overview

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

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

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

I5.1212 Protector of a foreign trust

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

D4.412 CFCs—excluded territories exemption

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ND.2750 National Insurance Contributions (Secondary Class 1 Contributions) Bill

New developments, tax rates and allowances, table of cases

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT