�մ��—2024/25

New developments, tax rates and allowances, table of cases

Standard rate	20%
Reduced rate	5%
Registration threshold	£90,000

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

I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

B2.218 Surplus business accommodation

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

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

E8.810 Application for a National Insurance number

B2.413 Car hire

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

A4.557 Late filing penalties—company tax returns

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

D1.404B Large company definition for R&D tax relief

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

D6.711 Liquidation—capital gains implications

E3.192 CGT loss relief on disposal of EIS shares

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

I5.1304 Beneficiary with contingent interest

��Ƶ

�մ��—2024/25

New developments, tax rates and allowances, table of cases

I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

B2.218 Surplus business accommodation

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

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

E8.810 Application for a National Insurance number

B2.413 Car hire

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

A4.557 Late filing penalties—company tax returns

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

D1.404B Large company definition for R&D tax relief

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

D6.711 Liquidation—capital gains implications

E3.192 CGT loss relief on disposal of EIS shares

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

I5.1304 Beneficiary with contingent interest

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

�մ���—2024/25

New developments, tax rates and allowances, table of cases

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

�մ��—2024/25