E3.709A Destinations For Rewritten Material

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Personal and employment tax

The list below details the destinations of rewritten content:

E3.703

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D6.503 International movement of capital—reportable transactions and events

I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

A4.204 Claims procedure—corporation tax

I3.367 Fall in value relief—changes in interests in land

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

I5.226 Disposals of QIIPs for consideration

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

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

I8.335 Valuation on death of partner in service

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

I11.215 IHT accounts—excepted settlements

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

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

D1.1422 Calculating NGIE and ANGIE

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E3.709A Destinations for rewritten material

Personal and employment tax

E3.703

D6.503 International movement of capital—reportable transactions and events

I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

A4.204 Claims procedure—corporation tax

I3.367 Fall in value relief—changes in interests in land

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

I5.226 Disposals of QIIPs for consideration

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

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

I8.335 Valuation on death of partner in service

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

I11.215 IHT accounts—excepted settlements

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

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

D1.1422 Calculating NGIE and ANGIE

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E3.709A Destinations for rewritten material

Personal and employment tax

E3.703

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT