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Detailed guidance, regulations and rules
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Data, Freedom of Information releases and corporate reports
Life assurance premium relief: children's policies.
Partnerships: extension of statement of practice D12.
Close companies: Income Tax relief for interest on loans applied in acquiring an interest in a close company.
Excluded property.
Protective trusts.
Power to augment income.
Close companies.
Superannuation schemes.
Powers of appointment.
Partnership: assets owned by a partner.
Termination of an interest in possession in settled property: TCGA 1992 ss 71, 72.
Treatment of VAT.
Replacement of business assets: time limit.
Company liquidations: shareholders' Capital Gains Tax.
Part disposals of land.
General rules as to deductions not allowable: valuation fees for compliance with Companies Act 1985 Sch 7 para 1(2).
Group relief.
Lotteries and football pools.
Goods sold subject to reservation of title.
Treatment of Value Added Tax.
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