E7.121 Record Of Deleted Material

Home / Simons-Taxes /Personal and employment tax /Part E7 Retirement provision /Division E7.1 UK state pension provision and taxation /Destinations for rewritten material / E7.121 Record of deleted material

Commentary

Personal and employment tax

The list below details the paragraphs which have been removed:

E7.102 [Deleted—History and purpose]

Deleted

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

A4.204 Claims procedure—corporation tax

B3.340A Hire purchase of plant and machinery and similar contracts

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

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

I4.562 Sales and mortgages of reversionary interests

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

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

C1.511 Use of Mansworth v Jelley losses

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

I5.221 Lifetime termination of QIIP—general

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

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

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid

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

C3.1706 PPR relief where there is job-related accommodation

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E7.121 Record of deleted material

Personal and employment tax

E7.102 [Deleted—History and purpose]

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

A4.204 Claims procedure—corporation tax

B3.340A Hire purchase of plant and machinery and similar contracts

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

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

I4.562 Sales and mortgages of reversionary interests

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

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

C1.511 Use of Mansworth v Jelley losses

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

I5.221 Lifetime termination of QIIP—general

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

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

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid

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

C3.1706 PPR relief where there is job-related accommodation

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E7.121 Record of deleted material

Personal and employment tax

E7.102 [Deleted—History and purpose]

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT