ND.2794 Consultation: Multinational Top-Up Tax And Domestic Top-Up Tax: Supplementary Draft Guidance

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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

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

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

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ND.2794 Consultation: Multinational Top-up Tax and Domestic Top-up Tax: Supplementary draft guidance

New developments, tax rates and allowances, table of cases

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

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

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

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

A1.810 Limitation

B5.812A Particular charitable bodies

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

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

C2.1231 Leases—deemed premiums

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

B2.319 Duality of purpose—apportionment of the expenditure

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

E3.192 CGT loss relief on disposal of EIS shares

I5.1304 Beneficiary with contingent interest

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ND.2794 Consultation: Multinational Top-up Tax and Domestic Top-up Tax: Supplementary draft guidance

New developments, tax rates and allowances, table of cases

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