Updated guidance on section 35 of the Taxation of Chargeable Gains Act 1992 in relation to assets held on 6 April 1965. Updated guidance on the kink test and rebasing to 31 March 1982.
Updated: CG16880 CG51642
Same as above.
Archived: CG15550
Same as above.
Updated: CG53185
Updated guidance on the substantial shareholdings exemption and the anti-avoidance rule.
Corporate Intangibles Research And Development Manual
Updated: CIRD89920–CIRD89950
Replaced references to Finance Act 2013 with Corporation Tax Act 2009.
Updated: CIRD89760
Updated the example on the...
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Updated guidance on section 35 of the Taxation of Chargeable Gains Act 1992 in relation to assets held on 6 April 1965. Updated guidance on the kink test and rebasing to 31 March 1982.
Updated: CG16880 CG51642
Same as above.
Archived: CG15550
Same as above.
Updated: CG53185
Updated guidance on the substantial shareholdings exemption and the anti-avoidance rule.
Corporate Intangibles Research And Development Manual
Updated: CIRD89920–CIRD89950
Replaced references to Finance Act 2013 with Corporation Tax Act 2009.
Updated: CIRD89760
Updated the example on the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
