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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.
Non-resident lessors - TA 1988 section 830.
Artificial separation of business activities.
The interaction of Income Tax and Inheritance Tax on assets put into settlements.
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