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Delay in rendering tax returns: interest on overdue tax (TMA 1970 s 88).
Company's purchase of own shares: capital gains treatment of distribution received by corporate shareholder.
Rebasing and indexation: shares held at 31 March 1982.
Partnerships: further extension of statement of practice D12.
Double taxation relief: chargeable gains.
Deduction for reasonable funeral expenses.
Tax returns: the use of substitute forms.
Acceptance of property in lieu of Inheritance Tax, Capital Transfer Tax and estate duty.
Partnership mergers and demergers.
Treatment of income of discretionary trusts.
Relief for replacement of business assets: employees and office-holders.
Payments made by employers to employees when in full-time attendance at universities and technical colleges.
Death benefits under superannuation arrangements.
Payments to a non-resident from UK discretionary trusts or UK estates during the administration period: double taxation relief.
Offshore funds 7 March 1986.
Capital allowances, machinery and plant, and short-life assets.
Incentive awards.
Foreign bank accounts.
Estate duty: calculation of duty payable on a chargeable event affecting heritage objects previously granted conditional exemption.
Exercise of a power of appointment or advancement over settled property.
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