B1.444 Destinations For Rewritten Material

Home / Simons-Taxes /Business tax /Part B1 What is a trade and when does a trade start and finish? /Division B1.4 Identifying a trade /Mutual trading / B1.444 Destinations for rewritten material

Commentary

Business tax

The list below details the destination of rewritten content:

B1.415 [Rewritten—Profits applied to particular purposes]

Rewritten to B1.404

B1.416 [Deleted—Profits applied to charitable purposes

Deleted

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

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

E5.406 Employees of European Union delegations—tax exemptions

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B1.444 Destinations for rewritten material

Business tax

B1.415 [Rewritten—Profits applied to particular purposes]

B1.416 [Deleted—Profits applied to charitable purposes

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

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

E5.406 Employees of European Union delegations—tax exemptions

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

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

E4.1318 Special mixed fund rules

E1.1435 Appealing transactions in securities counteraction notices

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

C1.511 Use of Mansworth v Jelley losses

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

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

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

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

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

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

D4.412 CFCs—excluded territories exemption

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B1.444 Destinations for rewritten material

Business tax

B1.415 [Rewritten—Profits applied to particular purposes]

B1.416 [Deleted—Profits applied to charitable purposes

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POLICIES

EXAM TRAINING

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PROFESSIONAL DEVELOPMENT