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Home / Simons-Taxes /Capital gains tax /Part C3 Capital gains exemptions and reliefs /Division C3.13 Business asset disposal relief (previously entrepreneurs' relief) and investors' relief /Business asset disposal relief (BADR) for partners and sole traders / C3.1303A Destinations for rewritten material

C3.1303A Destinations for rewritten material

Capital gains tax

The list below details the destinations of rewritten content:

C3.1302 [Rewritten—Material disposal of assets]

Rewritten to:

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I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

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

B2.218 Surplus business accommodation

B2.413 Car hire

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

E4.1167 Payments made after leaving and after issue of form P45

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

B3.306 Meaning of plant and machinery

D6.711 Liquidation—capital gains implications

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

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

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