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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.
Treatment of Value Added Tax.
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.
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