��˾��ҹ��

Home / Simons-Taxes /Personal and employment tax /Part E6 Overseas issues /Division E6.3 Domicile and the remittance basis /The remittance basis / E6.330C Exempt property—UK repairs

E6.330C Exempt property—UK repairs

Personal and employment tax

Property of any description that derives from relevant foreign income is exempt property if it meets the repair rule. Property meets the repair rule if it meets the repair condition for the whole of the relevant period (from importation into the UK until it ceases to be in the UK). Property meets the repair rule for part of the relevant period if during

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

D6.503 International movement of capital—reportable transactions and events

B6.749 ATED—property developers

A4.204 Claims procedure—corporation tax

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

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

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

D7.1140 Methods of leaving the REIT regime

A1.810 Limitation

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

I5.251 Absolute entitlement by the life tenant

C2.902 Wasting assets—wasting of allowable expenditure

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

C2.108 Contingent liabilities

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

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

I5.1122 More than one settlor (income tax and CGT)

D4.104 Company residence and the case law test

D1.1422 Calculating NGIE and ANGIE

��˾��ҹ��