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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.8 Annual payments by non corporate bodies, donations to charity, qualifying loan interest /Annual payments made by individuals and non corporate bodies / E1.801A Destinations for rewritten material

E1.801A Destinations for rewritten material

Personal and employment tax

The list below details the destinations of rewritten content:

E1.802 [Rewritten—Annual payments]

Rewritten

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E5.607 Corporate members

E4.507S Operation of the charge on securities with artificially enhanced market value

C1.106 Allowable capital losses

I7.323 APR and successions

B3.340A Hire purchase of plant and machinery and similar contracts

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

A1.543 Welsh GAAR

E4.622 Vans—main rules

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

B2.315 The concept of wholly and exclusively

E4.1318 Special mixed fund rules

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

B2.319 Duality of purpose—apportionment of the expenditure

B5.846 Charities and close companies

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.202 Capital receipts

E6.102K Statutory residence test—the definition of a 'home'