Commentary

Division G3 HMRC Interpretations

HMRC materials
HMRC materials | Commentary

Division G3 HMRC Interpretations

HMRC materials | Commentary

Part G3     HMRC Interpretations

Contents of Part G3

G3.1     HMRC interpretations

Division G3     HMRC Interpretations

Contents

  1.  

         RI 1 Expenditure on training courses for business proprietors. (obsolete)

  2.  

         RI 2 Business loans used to fund an overdrawn account. (obsolete)

  3.  

         RI 3 Interest charged to work in progress: property development companies. (obsolescent)

  4.  

         RI 4 Purchase by a company of its own shares: legal expenses. (obsolete)

  5.  

         RI 5 Rollover relief for business assets: extension of time limit. (superseded)

  6.  

         RI 6 Retirement relief: ill health claim. (obsolete)

  7.  

         RI 7 Rollover relief for business assets: assets not immediately taken into use. (superseded)

  8.  

         RI 8 Holdover relief for gifts: agricultural property with development value. (obsolete)

  9.  

         RI 9 Rebasing elections: assets held by same person in different capacities.

  10.  

         RI 10 Capital allowances: abortive expenditure on plant and machinery. (superseded)

  11.  

         RI 11 Rollover relief for business assets: grant of options over land. (superseded)

  12.  

         RI 12 Interest relief: loans to invest in close companies. (superseded)

  13.  

         RI 13 Incidental costs of obtaining loan finance: life insurance premiums. (obsolete)

  14.  

         RI 14 Winding up of BES companies. (obsolescent)

  15.  

         RI 15 Interest relief: joint loans to spouses.

  16.  

         RI 16 Close company loans to participators. (superseded)

  17.  

         RI 17 Loss relief claims: order of priority. (superseded)

  18.  

         RI 18 Financial loss allowances: treatment as trading receipts. (obsolete)

  19.  

         RI 19 Herd basis: change in persons carrying on farming business. (superseded)

  20.  

         RI 20 Mobile telephone: reimbursement by employee

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