E4.335 Diplomatic Privilege

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Commentary

Personal and employment tax

For exemptions conferred under this heading,

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

B6.749 ATED—property developers

B5.301 Intellectual property—overview

I4.142A Liabilities which are not discharged out of the estate

B2.218 Surplus business accommodation

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

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

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

C2.1231 Leases—deemed premiums

E4.1318 Special mixed fund rules

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

I7.120A BPR and excepted assets

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

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

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

D4.104 Company residence and the case law test

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E4.335 Diplomatic privilege

Personal and employment tax

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

B6.749 ATED—property developers

B5.301 Intellectual property—overview

I4.142A Liabilities which are not discharged out of the estate

B2.218 Surplus business accommodation

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

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

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

C2.1231 Leases—deemed premiums

E4.1318 Special mixed fund rules

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

I7.120A BPR and excepted assets

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

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

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

D4.104 Company residence and the case law test

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E4.335 Diplomatic privilege

Personal and employment tax

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