ND.2764 Joint Sub-Group Scrutinises Non-Dom Changes

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New developments, tax rates and allowances, table of cases

See LNB News 13/12/2024 18.

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I7.333A Companies and replacement APR property

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

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ND.2764 Joint sub-group scrutinises non-dom changes

New developments, tax rates and allowances, table of cases

I7.333A Companies and replacement APR property

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

C1.106A Annual exempt amount

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

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

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

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

B2.202 Capital receipts

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

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

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ND.2764 Joint sub-group scrutinises non-dom changes

New developments, tax rates and allowances, table of cases

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT