E6.323A Destinations For Rewritten Material

Home / Simons-Taxes /Personal and employment tax /Part E6 Overseas issues /Division E6.3 Domicile and the remittance basis /Domicile / E6.323A Destinations for rewritten material

Commentary

Personal and employment tax

The list below details the destinations of rewritten content:

E6.302 [Rewritten—Nature of domicile]

Rewritten

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I7.323 APR and successions

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

A1.543 Welsh GAAR

E8.271 Liability for Class 1A contributions

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

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

I5.1212 Protector of a foreign trust

C3.1706 PPR relief where there is job-related accommodation

D1.1422 Calculating NGIE and ANGIE

E6.102K Statutory residence test—the definition of a 'home'

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E6.323A Destinations for rewritten material

Personal and employment tax

E6.302 [Rewritten—Nature of domicile]

I7.323 APR and successions

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

A1.543 Welsh GAAR

E8.271 Liability for Class 1A contributions

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

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

I5.1212 Protector of a foreign trust

C3.1706 PPR relief where there is job-related accommodation

D1.1422 Calculating NGIE and ANGIE

E6.102K Statutory residence test—the definition of a 'home'

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E6.323A Destinations for rewritten material

Personal and employment tax

E6.302 [Rewritten—Nature of domicile]

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT