ND.2796 Consultation-Personal Tax: Offshore Anti-Avoidance Legislation

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New developments, tax rates and allowances, table of cases

The Government has run a call for evidence to understand and identify areas where the

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

E5.607 Corporate members

I7.333A Companies and replacement APR property

I7.323 APR and successions

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

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

C2.1020 Employment-related securities options and capital gains

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

C2.501A Compensation and capital gains tax—overview

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

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

E4.1118 Calculation and payment of tax due on retrospective income

E4.1318 Special mixed fund rules

C1.511 Use of Mansworth v Jelley losses

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

D6.233 Rights issue—sale of rights nil paid

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

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ND.2796 Consultation-Personal Tax: Offshore Anti-Avoidance legislation

New developments, tax rates and allowances, table of cases

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

E5.607 Corporate members

I7.333A Companies and replacement APR property

I7.323 APR and successions

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

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

C2.1020 Employment-related securities options and capital gains

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

C2.501A Compensation and capital gains tax—overview

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

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

E4.1118 Calculation and payment of tax due on retrospective income

E4.1318 Special mixed fund rules

C1.511 Use of Mansworth v Jelley losses

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

D6.233 Rights issue—sale of rights nil paid

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

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ND.2796 Consultation-Personal Tax: Offshore Anti-Avoidance legislation

New developments, tax rates and allowances, table of cases

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT