ND.2811 Employment Allowance State Aid Changes

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New developments, tax rates and allowances, table of cases

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I4.265 Lifetime transfers reported late

A4.204 Claims procedure—corporation tax

B5.301 Intellectual property—overview

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

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

A4.557 Late filing penalties—company tax returns

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ND.2811 Employment allowance state aid changes

New developments, tax rates and allowances, table of cases

I4.265 Lifetime transfers reported late

A4.204 Claims procedure—corporation tax

B5.301 Intellectual property—overview

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

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

A4.557 Late filing penalties—company tax returns

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

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

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

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.472 Tax and tax-related expenditure

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid

D1.1422 Calculating NGIE and ANGIE

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ND.2811 Employment allowance state aid changes

New developments, tax rates and allowances, table of cases

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT