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Partnerships: circumstances in which late elections will be accepted.
Transactions within section 765A ICTA 1988 - movements of capital between residents of EC Member States.
Double taxation relief, business profits and unilateral relief.
Discovery assessments.
Finance lease rental payments.
Losses on irrecoverable loans in the form of qualifying corporate bonds: loss on early redemption.
Company residence.
Surrender of advance Corporation Tax.
Delay in rendering tax returns: interest on overdue tax (TMA 1970 s 88).
Company's purchase of own shares: capital gains treatment of distribution received by corporate shareholder.
Rebasing and indexation: shares held at 31 March 1982.
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.
Treatment of income of discretionary trusts.
Relief for replacement of business assets: employees and office-holders.
Death benefits under superannuation arrangements.
Capital allowances, machinery and plant, and short-life assets.
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