E8.315A Destinations For Rewritten Material

Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.3 Contributions for the self-employed /Class 2 contributions / E8.315A Destinations for rewritten material

Commentary

Personal and employment tax

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

E8.305 [Deleted—Class 2 contributions—payment of contributions (before 6 April 2015)]

Deleted

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B6.749 ATED—property developers

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

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

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

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

A4.557 Late filing penalties—company tax returns

B5.820 Charity's profits of trade—general liability to income tax

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

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

C2.108 Contingent liabilities

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

E4.1318 Special mixed fund rules

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

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

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

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

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E8.315A Destinations for rewritten material

Personal and employment tax

E8.305 [Deleted—Class 2 contributions—payment of contributions (before 6 April 2015)]

B6.749 ATED—property developers

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

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

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

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

A4.557 Late filing penalties—company tax returns

B5.820 Charity's profits of trade—general liability to income tax

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

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

C2.108 Contingent liabilities

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

E4.1318 Special mixed fund rules

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

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

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

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

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E8.315A Destinations for rewritten material

Personal and employment tax

E8.305 [Deleted—Class 2 contributions—payment of contributions (before 6 April 2015)]

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT