C1.610 Destinations For Rewritten Material

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Commentary

Capital gains tax

The list below details the destination of rewritten content:

C1.601A

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A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

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

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

E1.1502 Tax treatment of transfers with accrued interest

E8.811 National Insurance number—refusal of application

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

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

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

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

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

D6.233 Rights issue—sale of rights nil paid

D4.412 CFCs—excluded territories exemption

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C1.610 Destinations for rewritten material

Capital gains tax

C1.601A

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

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

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

E1.1502 Tax treatment of transfers with accrued interest

E8.811 National Insurance number—refusal of application

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

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

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

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

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

D6.233 Rights issue—sale of rights nil paid

D4.412 CFCs—excluded territories exemption

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C1.610 Destinations for rewritten material

Capital gains tax

C1.601A

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