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Part G1 HMRC Statements of Practice

HMRC materials

For HMRC Statements of Practice, see Yellow Tax

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D6.503 International movement of capital—reportable transactions and events

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

B5.123 BPS—negligible value claims

I5.226 Disposals of QIIPs for consideration

B5.820 Charity's profits of trade—general liability to income tax

I5.251 Absolute entitlement by the life tenant

D3.410 Benefits provided by close companies to participators

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

E7.234 Other types of lifetime benefit lump sum

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general

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