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

The links here are to the content in Yellow Tax Handbook Part 2.

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 (superseded)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 (superseded)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 (superseded)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 (superseded)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 (superseded)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 (superseded)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 (superseded)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

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