D7.1028 Destinations For Rewritten Material

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Commentary

Corporate tax

The list below details the destination of rewritten content:

D7.1003

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

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

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

B3.340A Hire purchase of plant and machinery and similar contracts

I3.367 Fall in value relief—changes in interests in land

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

E6.303A Domicile of origin

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

B2.319 Duality of purpose—apportionment of the expenditure

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

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

E1.416 Dividends from non-UK resident companies—general

D1.1422 Calculating NGIE and ANGIE

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D7.1028 Destinations for rewritten material

Corporate tax

D7.1003

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

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

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

B3.340A Hire purchase of plant and machinery and similar contracts

I3.367 Fall in value relief—changes in interests in land

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

E6.303A Domicile of origin

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

B2.319 Duality of purpose—apportionment of the expenditure

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

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

E1.416 Dividends from non-UK resident companies—general

D1.1422 Calculating NGIE and ANGIE

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D7.1028 Destinations for rewritten material

Corporate tax

D7.1003

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT