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Home / Simons-Taxes /Corporate tax /Part D7 Financial service sectors /Division D7.4 Life insurance and friendly societies etc /Transfers of long-term business / D7.487 Transfers of non-BLAGAB business

D7.487 Transfers of non-BLAGAB business

Corporate tax

The provisions applying to relevant intra-group transfers (or demutualisations) of BLAGAB apply equally for the purpose of calculating any non-BLAGAB profit

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

B6.749 ATED—property developers

C1.106 Allowable capital losses

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

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

I9.325 Foreign pensions free from IHT

C1.106A Annual exempt amount

B5.812A Particular charitable bodies

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

E4.1146 The PAYE cumulative basis—overview

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

E4.1167 Payments made after leaving and after issue of form P45

E7.234 Other types of lifetime benefit lump sum

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

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

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

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