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Money

Policy papers and consultations

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  • Relief for interest payments: loans applied in acquiring an interest in a partnership.

  • Goods taken by traders for personal consumption.

  • Living expenses abroad: Schedule D Cases I and II.

  • Completion of return forms by attorneys.

  • Stock dividends.

  • Employment income: VAT.

  • Value shifting: Taxation of Chargeable Gains Act 1992 section 30.

  • Replacement of business assets in groups of companies.

  • Non-resident company: Taxation of Chargeable Gains Act 1992 section 13.

  • Pools, etc syndicates.

  • Charities.

  • Partial disclaimers of residue.

  • Close companies-group transfers.

  • Time limit for an election for valuation on 6 April 1965 under TCGA 1992 Sch 2 para 17: company leaving a group: TCGA 1992 ss 178, 179.