A4.316 Discovery assessments—individuals

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A4.316 Discovery assessments—individuals

Administration and compliance

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

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

B2.306 General tests for distinguishing between capital and revenue expenditure

B5.812A Particular charitable bodies

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

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

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

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

C1.511 Use of Mansworth v Jelley losses

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B3.306 Meaning of plant and machinery

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

I5.1304 Beneficiary with contingent interest

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A4.316 Discovery assessments—individuals

Administration and compliance

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT