ND.2752 Pensions (Abolition Of Lifetime Allowance Charge Etc) (No 3) Regulations, SI 2024/1167

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New developments, tax rates and allowances, table of cases

See LNB News 18/11/2024 11.

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I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

B5.301 Intellectual property—overview

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

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ND.2752 Pensions (Abolition of Lifetime Allowance Charge etc) (No 3) Regulations, SI 2024/1167

New developments, tax rates and allowances, table of cases

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

B5.301 Intellectual property—overview

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

B5.123 BPS—negligible value claims

B2.413 Car hire

A4.557 Late filing penalties—company tax returns

C2.1231 Leases—deemed premiums

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

D3.410 Benefits provided by close companies to participators

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

I5.221 Lifetime termination of QIIP—general

I5.1122 More than one settlor (income tax and CGT)

D6.711 Liquidation—capital gains implications

B2.472 Tax and tax-related expenditure

I5.1304 Beneficiary with contingent interest

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ND.2752 Pensions (Abolition of Lifetime Allowance Charge etc) (No 3) Regulations, SI 2024/1167

New developments, tax rates and allowances, table of cases

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PROFESSIONAL DEVELOPMENT