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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.
Groups of companies: arrangements.
Valuation of assets in respect of which Capital Gains Tax gifts holdover relief is claimed.
Accident insurance policies - chargeable events and gains on policies of life insurance.
Non-resident trusts.
Capital Gains Tax: rebasing elections.
Partnerships: circumstances in which late elections will be accepted.
Transactions within section 765A ICTA 1988 - movements of capital between residents of EC Member States.
Accountancy expenses arising out of accounts investigations.
Investigation settlements: retirement annuities and personal pension relief.
Double taxation relief, business profits and unilateral relief.
Discovery assessments.
Finance lease rental payments.
Small companies' rate of Corporation Tax and Corporation Tax starting rate.
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