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Home / Simons-Taxes /New developments, tax rates and allowances, table of cases /Table of Cases / Q

Q

New developments, tax rates and allowances, table of cases

QRS 1 Aps v Frandsen [1999] STC 616 A4.602; I9.123; I10.241

Quashie v Stringfellows Restaurants Ltd [2012] UKEAT/0289/11/RN

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

B3.325 General exclusions—first-year qualifying expenditure

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

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

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

A1.810 Limitation

E4.622 Vans—main rules

B5.812A Particular charitable bodies

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

C2.902 Wasting assets—wasting of allowable expenditure

E4.1118 Calculation and payment of tax due on retrospective income

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

I7.120A BPR and excepted assets

I5.1122 More than one settlor (income tax and CGT)

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

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