ND.2813 CIOT Response: Review Of Double Taxation Treaties 2025/26

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New developments, tax rates and allowances, table of cases

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E5.406A Employees of European Union institutions—tax exemptions

B6.749 ATED—property developers

C1.106 Allowable capital losses

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ND.2813 CIOT response: Review of Double Taxation Treaties 2025/26

New developments, tax rates and allowances, table of cases

E5.406A Employees of European Union institutions—tax exemptions

B6.749 ATED—property developers

C1.106 Allowable capital losses

I7.323 APR and successions

B5.301 Intellectual property—overview

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

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

C2.902 Wasting assets—wasting of allowable expenditure

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

C2.108 Contingent liabilities

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

B3.306 Meaning of plant and machinery

E3.192 CGT loss relief on disposal of EIS shares

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ND.2813 CIOT response: Review of Double Taxation Treaties 2025/26

New developments, tax rates and allowances, table of cases

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