D7.705A Destinations For Rewritten Material

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Corporate tax

The list below details the destinations of

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E4.507S Operation of the charge on securities with artificially enhanced market value

I7.323 APR and successions

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

B2.218 Surplus business accommodation

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

A1.810 Limitation

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

I4.562 Sales and mortgages of reversionary interests

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

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

E4.1318 Special mixed fund rules

B8.210 Restrictions on sideways loss relief

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

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

B5.101 What is 'farming' and 'market gardening'

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

D4.104 Company residence and the case law test

D1.1422 Calculating NGIE and ANGIE

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D7.705A Destinations for rewritten material

Corporate tax

E4.507S Operation of the charge on securities with artificially enhanced market value

I7.323 APR and successions

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

B2.218 Surplus business accommodation

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

A1.810 Limitation

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

I4.562 Sales and mortgages of reversionary interests

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

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

E4.1318 Special mixed fund rules

B8.210 Restrictions on sideways loss relief

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

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

B5.101 What is 'farming' and 'market gardening'

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

D4.104 Company residence and the case law test

D1.1422 Calculating NGIE and ANGIE

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D7.705A Destinations for rewritten material

Corporate tax

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