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This Tax Information and Impact Note explains payment entitlements under the Basic Payment Scheme for Business Asset Rollover Relief.
This Tax Information and Impact Note explains how the Seed Enterprise Investment Scheme and the associated Capital Gains Tax relief for re-investing gains in SEIS shares will be made permanent.
This Tax Information and Impact Note explains a correction to Capital Gains rollover relief legislation covering proceeds on the disposal of a tangible asset which are reinvested in an intangible fixed asset.
Employee shareholder status: Capital Gains Tax exemption, income tax and National Insurance Contributions treatment
Offshore penalties: updating territory designations
Exemptions for companies' gains on substantial shareholdings - sole or main benefit test - paragraph 5 schedule 7AC Taxation of Chargeable Gains Act 1992.
Self assessment enquiries and Capital Gains Tax valuations.
Compulsory acquisition of freehold or extension of lease by tenant.
Valuation of assets in respect of which Capital Gains Tax gifts holdover relief is claimed.
Accident insurance policies - chargeable events and gains on policies of life insurance.
Discovery assessments.
Losses on irrecoverable loans in the form of qualifying corporate bonds: loss on early redemption.
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.
Relief for replacement of business assets: employees and office-holders.
Foreign bank accounts.
Exercise of a power of appointment or advancement over settled property.
Rollover relief for replacement of business assets: trades carried on successively.
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