ND.2778 Finance Bill 2025 Government Amendments 19 December 2024

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New developments, tax rates and allowances, table of cases

See LNB News 19/12/2024 3.

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D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

D1.8101 Groups of companies

B5.301 Intellectual property—overview

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

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

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ND.2778 Finance Bill 2025 Government amendments 19 December 2024

New developments, tax rates and allowances, table of cases

D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

D1.8101 Groups of companies

B5.301 Intellectual property—overview

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

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

I3.750 POAT—introduction to existing arrangements

B2.413 Car hire

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.543 Welsh GAAR

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

I4.562 Sales and mortgages of reversionary interests

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

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

E1.1435 Appealing transactions in securities counteraction notices

I5.221 Lifetime termination of QIIP—general

B2.202 Capital receipts

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

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ND.2778 Finance Bill 2025 Government amendments 19 December 2024

New developments, tax rates and allowances, table of cases

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT