Corporate tax | Commentary

D6.801A ...

Corporate tax | Commentary

[Division D6.8]     [Rewritten—Incorporation and disincorporation]

Destinations for rewritten material

D6.801A ...

The list below details the destinations of rewritten content:

D6.801 [Rewritten—Introduction]

Rewritten to B9.201

D6.802 [Rewritten—Basic issues concerning the choice of business structure]

Rewritten to B9.202

D6.805 [Rewritten—Income tax issues]

Rewritten to B9.105

D6.806 [Rewritten—National Insurance Contributions issues]

Rewritten to B9.106

D6.810 [Rewritten—Capital gains tax issues: Rollover relief]

Rewritten to B9.111–B9.116

D6.811 [Rewritten—Capital gains tax issues: Holdover relief]

Rewritten to B9.117

D6.812 [Rewritten—Capital gains tax issues: Outright sale]

Rewritten to B9.118

D6.813 [Rewritten—Capital gains tax issues: Deferral using EIS relief]

Deleted as no longer relevant to Simon's taxes commentary

D6.814 [Rewritten—Capital gains tax issues: Subsequent third party sale]

Rewritten to B9.119

D6.815 [Rewritten—Capital gains tax issues: Goodwill]

Rewritten to

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