D7.727 Record Of Deleted Material

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Commentary

Corporate tax

The list below details the paragraphs which have been removed:

D7.706

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

I7.323 APR and successions

B5.301 Intellectual property—overview

B2.218 Surplus business accommodation

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

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

B5.820 Charity's profits of trade—general liability to income tax

I5.251 Absolute entitlement by the life tenant

C2.902 Wasting assets—wasting of allowable expenditure

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1318 Special mixed fund rules

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I5.221 Lifetime termination of QIIP—general

B3.306 Meaning of plant and machinery

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.202 Capital receipts

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

E6.102K Statutory residence test—the definition of a 'home'

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D7.727 Record of deleted material

Corporate tax

D7.706

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

I7.323 APR and successions

B5.301 Intellectual property—overview

B2.218 Surplus business accommodation

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

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

B5.820 Charity's profits of trade—general liability to income tax

I5.251 Absolute entitlement by the life tenant

C2.902 Wasting assets—wasting of allowable expenditure

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1318 Special mixed fund rules

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I5.221 Lifetime termination of QIIP—general

B3.306 Meaning of plant and machinery

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.202 Capital receipts

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

E6.102K Statutory residence test—the definition of a 'home'

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D7.727 Record of deleted material

Corporate tax

D7.706

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