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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.8 Payments and benefits on termination of employment /Termination payments—employment terminated before 6 April 2018 / E4.812D Destinations for rewritten material

E4.812D Destinations for rewritten material

Personal and employment tax

The list below details the destinations of rewritten Simon's content:

E4.811 [Rewritten—Introduction]

Rewritten to E4.802BA

E4.812

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C1.106 Allowable capital losses

I9.421 Situs of simple contract debts for IHT

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

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

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

B5.123 BPS—negligible value claims

E8.271 Liability for Class 1A contributions

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

C2.902 Wasting assets—wasting of allowable expenditure

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

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

B8.210 Restrictions on sideways loss relief

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

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

D6.711 Liquidation—capital gains implications

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

D6.233 Rights issue—sale of rights nil paid

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

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