Corporate Tax—Updated Commentary

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Corporate tax

Part D0�� Updates

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Corporate tax—updated commentary

The following is a list of key updates to Parts D1 to D9 in the last 12 months.

Date	Subject matter
January 2025	Voluntary disclosure service for overclaimed R&D tax relief [Division D1.4]
January 2025	SI 2024/1307—Controlled Foreign Companies (Reversal

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

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

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

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

B2.218 Surplus business accommodation

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

C2.1020 Employment-related securities options and capital gains

E8.810 Application for a National Insurance number

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

C2.902 Wasting assets—wasting of allowable expenditure

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

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

E4.115 Employment income—place of performance of duties

B5.846 Charities and close companies

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

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

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Corporate tax—updated commentary

Corporate tax

Part D0�� Updates

Corporate tax—updated commentary

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

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

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

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

B2.218 Surplus business accommodation

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

C2.1020 Employment-related securities options and capital gains

E8.810 Application for a National Insurance number

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

C2.902 Wasting assets—wasting of allowable expenditure

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

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

E4.115 Employment income—place of performance of duties

B5.846 Charities and close companies

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

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

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Corporate tax—updated commentary

Corporate tax

Part D0�������� Updates

Corporate tax—updated commentary

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POLICIES

EXAM TRAINING

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PROFESSIONAL DEVELOPMENT

Part D0�� Updates