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This document sets out the size of the challenge, the progress made to date and explains our strengthened strategy.
Allowable expenditure - expenses incurred by personal representatives and corporate trustees.
Exemptions for companies' gains on substantial shareholdings - sole or main benefit test - paragraph 5 schedule 7AC Taxation of Chargeable Gains Act 1992.
Corporation Tax Self Assessment enquiries and chargeable gains valuations.
Relief for underlying tax.
Capital Gains Tax: rebasing elections.
Accountancy expenses arising out of accounts investigations.
Investigation settlements: retirement annuities and personal pension relief.
Discovery assessments.
Guidance notes for migrating companies: notice and arrangements for payment of tax.
Double taxation relief: chargeable gains.
Partnership mergers and demergers.
Payments made by employers to employees when in full-time attendance at universities and technical colleges.
Payments to a non-resident from UK discretionary trusts or UK estates during the administration period: double taxation relief.
Offshore funds 7 March 1986.
The interaction of Income Tax and Inheritance Tax on assets put into settlements.
Partnership: assets owned by a partner.
Company liquidations: shareholders' Capital Gains Tax.
Part disposals of land.
Goods sold subject to reservation of title.
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