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Home / Simons-Taxes /Administration and compliance /Part A4 Returns, assessment and collection /Division A4.2 Claims and elections /Claims procedure / A4.210 Claims procedure—partnerships

A4.210 Claims procedure—partnerships

Administration and compliance

Where a notice to file a partnership return has been issued, a claim under one of the sections listed in TMA 1970, s 42(7) (including for the herd basis and the disposal of know-how as part of a disposal of

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I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

I7.504 Designation for the conditional exemption

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

I3.750 POAT—introduction to existing arrangements

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

B2.315 The concept of wholly and exclusively

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

E4.1146 The PAYE cumulative basis—overview

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

D6.711 Liquidation—capital gains implications

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

I5.1304 Beneficiary with contingent interest

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