��Ƶ

Home / Simons-Taxes /New developments, tax rates and allowances, table of cases /New Developments /What's changing? /Current changes / ND.2816 Co-ownership Contractual Schemes (Tax) Regulations, SI 2025/200 and the Unauthorised Co-ownership Alternative Investment Funds (Reserved Investor Fund) Regulations, SI 2025/216

ND.2816 Co-ownership Contractual Schemes (Tax) Regulations, SI 2025/200 and the Unauthorised Co-ownership Alternative Investment Funds (Reserved Investor Fund) Regulations, SI 2025/216

New developments, tax rates and allowances, table of cases

See LNB News 26/02/2025 40 and LNB News 27/02/2025

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

E4.11120 Additional annual returns by employers—overview

E8.810 Application for a National Insurance number

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

I5.251 Absolute entitlement by the life tenant

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

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

E6.324H Nominated income and gains and the ordering rules

B3.306 Meaning of plant and machinery

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

B2.202 Capital receipts

D1.1422 Calculating NGIE and ANGIE