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Home / Simons-Taxes / HMRC materials / Part G2 HMRC Extra-Statutory Concessions

Part G2 HMRC Extra-Statutory Concessions

HMRC materials

For HMRC Extra-statutory Concessions, see Yellow Tax

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I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

B5.812A Particular charitable bodies

I4.562 Sales and mortgages of reversionary interests

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.108 Contingent liabilities

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1122 More than one settlor (income tax and CGT)

B3.306 Meaning of plant and machinery

E3.192 CGT loss relief on disposal of EIS shares

D4.412 CFCs—excluded territories exemption

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