E1.260A Destinations For Rewritten Material

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Commentary

Personal and employment tax

The list below details the destination of rewritten content:

E1.260 [Rewritten—Claims—general]

Rewritten to A4.202

E1.261 [Rewritten—Claims included in returns]

Rewritten

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I7.333A Companies and replacement APR property

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

A1.543 Welsh GAAR

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E1.260A Destinations for rewritten material

Personal and employment tax

E1.260 [Rewritten—Claims—general]

E1.261 [Rewritten—Claims included in returns]

I7.333A Companies and replacement APR property

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

A1.543 Welsh GAAR

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

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

D3.410 Benefits provided by close companies to participators

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

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

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

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

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption

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E1.260A Destinations for rewritten material

Personal and employment tax

E1.260 [Rewritten—Claims—general]

E1.261 [Rewritten—Claims included in returns]

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT