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Home / Simons-Taxes /Corporate tax /Part D7 Financial service sectors /Division D7.4 Life insurance and friendly societies etc /Transitional provisions / D7.498 Apportionment of relevant computational items—with-profits funds

D7.498 Apportionment of relevant computational items—with-profits funds

Corporate tax

A relevant computational item arising from the comparison of the Form 14.51 amount on the regulatory return and the fund for future appropriations or unallocated divisible surplus in the accounts that is caused by amounts of deferred acquisition costs, the value of future profits, intangible assets within CTA 2009, Part 8, deferred income

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E5.406A Employees of European Union institutions—tax exemptions

E4.507S Operation of the charge on securities with artificially enhanced market value

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

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

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

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

B5.123 BPS—negligible value claims

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

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

I7.120A BPR and excepted assets

D1.404B Large company definition for R&D tax relief

E4.115 Employment income—place of performance of duties

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

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

B2.202 Capital receipts

D4.104 Company residence and the case law test

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