E1.719 Destinations For Rewritten Material

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Personal and employment tax

The list below details the destination of rewritten content:

E1.706

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I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

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

E6.303A Domicile of origin

E4.622 Vans—main rules

B5.820 Charity's profits of trade—general liability to income tax

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

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

E4.1318 Special mixed fund rules

I7.120A BPR and excepted assets

E4.115 Employment income—place of performance of duties

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

I5.221 Lifetime termination of QIIP—general

B5.846 Charities and close companies

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

I5.1122 More than one settlor (income tax and CGT)

E7.234 Other types of lifetime benefit lump sum

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general

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E1.719 Destinations for rewritten material

Personal and employment tax

E1.706

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

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

E6.303A Domicile of origin

E4.622 Vans—main rules

B5.820 Charity's profits of trade—general liability to income tax

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

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

E4.1318 Special mixed fund rules

I7.120A BPR and excepted assets

E4.115 Employment income—place of performance of duties

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

I5.221 Lifetime termination of QIIP—general

B5.846 Charities and close companies

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

I5.1122 More than one settlor (income tax and CGT)

E7.234 Other types of lifetime benefit lump sum

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general

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E1.719 Destinations for rewritten material

Personal and employment tax

E1.706

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POLICIES

EXAM TRAINING

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