��ɫ��

Home / Simons-Taxes /Corporate tax /Part D7 Financial service sectors /Division D7.4 Life insurance and friendly societies etc /Transitional provisions / D7.497 Apportionment of relevant computational items

D7.497 Apportionment of relevant computational items

Corporate tax

Once the relevant computational items have been identified they must be apportioned between BLAGAB, gross roll up business or permanent health insurance ('PHI') carried

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

A4.204 Claims procedure—corporation tax

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

B2.218 Surplus business accommodation

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

A4.214 Claims following further assessments—income tax and capital gains tax

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

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

C2.108 Contingent liabilities

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

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

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

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

B5.846 Charities and close companies

D1.1422 Calculating NGIE and ANGIE

��ɫ��