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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.12 Ensuring engagement packages are effective and compliant for tax and NIC purposes /Specific employment payments or benefits enjoying tax or NIC efficiencies / E4.1219A Destinations for rewritten material

E4.1219A Destinations for rewritten material

Personal and employment tax

The list below details the destination of rewritten content:

E4.1210 [Rewritten—Benefits in

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E5.607 Corporate members

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

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

I9.325 Foreign pensions free from IHT

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

B2.413 Car hire

A1.543 Welsh GAAR

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1146 The PAYE cumulative basis—overview

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

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

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

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

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