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Tonnage Tax.
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Enterprise investment scheme, venture capital trusts, Capital Gains Tax reinvestment relief and business expansion scheme - loans to investors.
Stamp Duty: group relief.
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PAYE (Pay As You Earn) settlement agreements.
ITEPA 2003 ss 225–226 - termination payments made in settlement of employment claims.
Pooled cars - incidental private use.
Company's purchase of own shares: Income and Corporation Taxes Act 1988 (See also Tax Bulletin, Issue 21, February 1996, page 280).
Venture capital trusts: default terms in loan agreements.
Legal entitlement and administrative practices.
Associated companies for small companies' relief and Corporation Tax starting rate: holding companies.
Enhanced stock dividends received by trustees of interest in possession trusts.
Statutory lump sum redundancy payments.
Double taxation: dividend income: tax credit relief.
Business tax computations rounded to nearest £1,000.
Compulsory acquisition of freehold or extension of lease by tenant.
UK/Czechoslovakia Double Taxation Convention.
Deceased persons' estates - discretionary interests in residue.
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