A1.552 Destinations For Rewritten Material

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Commentary

Administration and compliance

The list below details the destinations of rewritten content:

A1.502 [Rewritten—Creation and development of Scottish Parliament]

Rewritten to A1.501

A1.503

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E5.607 Corporate members

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

C2.501A Compensation and capital gains tax—overview

E4.622 Vans—main rules

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

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

E4.1318 Special mixed fund rules

B2.319 Duality of purpose—apportionment of the expenditure

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

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

E4.115 Employment income—place of performance of duties

C2.106 Deferred and contingent consideration on disposals

B2.202 Capital receipts

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

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A1.552 Destinations for rewritten material

Administration and compliance

A1.502 [Rewritten—Creation and development of Scottish Parliament]

A1.503

E5.607 Corporate members

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

C2.501A Compensation and capital gains tax—overview

E4.622 Vans—main rules

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

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

E4.1318 Special mixed fund rules

B2.319 Duality of purpose—apportionment of the expenditure

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

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

E4.115 Employment income—place of performance of duties

C2.106 Deferred and contingent consideration on disposals

B2.202 Capital receipts

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

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A1.552 Destinations for rewritten material

Administration and compliance

A1.502 [Rewritten—Creation and development of Scottish Parliament]

A1.503

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT