E4.925 ...

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Commentary

Personal and employment tax

E4.925 ...

The list below details the destination of rewritten content.

E4.904 [Rewritten—Managed Service Company (MSC)]

Rewritten to

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

E5.406A Employees of European Union institutions—tax exemptions

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

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

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

E8.811 National Insurance number—refusal of application

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

I7.120A BPR and excepted assets

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

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

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

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

B2.202 Capital receipts

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

D4.412 CFCs—excluded territories exemption

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E4.925 ...

Personal and employment tax

E4.925 ...

E4.904 [Rewritten—Managed Service Company (MSC)]

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

E5.406A Employees of European Union institutions—tax exemptions

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

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

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

E8.811 National Insurance number—refusal of application

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

I7.120A BPR and excepted assets

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

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

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

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

B2.202 Capital receipts

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

D4.412 CFCs—excluded territories exemption

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E4.925 ...

Personal and employment tax

E4.925 ...

E4.904 [Rewritten—Managed Service Company (MSC)]

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT