E1.1209 Destinations For Rewritten Material

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Personal and employment tax

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I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

D7.1140 Methods of leaving the REIT regime

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

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

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

B8.210 Restrictions on sideways loss relief

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

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

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

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

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E1.1209 Destinations for rewritten material

Personal and employment tax

I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

D7.1140 Methods of leaving the REIT regime

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

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

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

B8.210 Restrictions on sideways loss relief

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

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

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

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

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E1.1209 Destinations for rewritten material

Personal and employment tax

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT