Commentary

Division G1.1 List of Statements issued after 18 July 1978

HMRC materials
HMRC materials | Commentary

Division G1.1 List of Statements issued after 18 July 1978

HMRC materials | Commentary

Part G1     HMRC Statements of Practice

Contents of Part G1

G1.1     List of Statements issued after 18 July 1978

[G1.2]     [Removed]

G1.3     List of IR Statements issued before 18 July 1978

[G1.4]     [Removed]

Division G1.1     List of Statements issued after 18 July 1978

This list includes statements of practice as published on the HMRC website (see HMRC Statements of Practice).

These statements have no binding force and do not affect a taxpayer's right of appeal on points concerning his liability to tax.

  1.  

         1978

    1.  

           SP 3/78 Close companies—income tax relief for interest on loans applied in acquiring an interest in a close company.

  2.  

         1979

    1.  

           SP 1/79 Partnerships—extension of Statement of Practice D12

    2.  

           SP 3/79 Payment of life assurance premiums on which commission is payable to the policyholder superseded by SP 4/97 Taxation of commission, cashbacks and discounts

    3.  

           SP 4/79 Life assurance premium relief—children's policies

    4.  

           SP 8/79 Compensation for acquisition of property under compulsory powers

    5.  

           SP 10/79 Power for trustees to allow a beneficiary to occupy a dwelling house

    6.  

           SP 11/79 Life assurance premium relief—children's policies

    7.  

           SP 14/79 Unquoted shares or securities held on 6 April 1965

  3.  

         1980

    1.  

           SP 1/80 Legal entitlement and administrative practices superseded by SP 6/95 Legal entitlement and administrative practices

    2.  

           SP 5/80 Group relief — TA 1988 s 410 superseded by SP 3/93 Groups of companies-arrangements

    3.  

           SP 9/80 Investigation settlements — retirement annuity relief superseded by SP 9/91 Investigation settlements-retirement annuities and personal pension relief

    4.  

          

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial