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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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I4.265 Lifetime transfers reported late

I9.421 Situs of simple contract debts for IHT

I3.367 Fall in value relief—changes in interests in land

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

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

E6.303A Domicile of origin

E8.810 Application for a National Insurance number

E8.811 National Insurance number—refusal of application

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

B8.210 Restrictions on sideways loss relief

B3.1006 The relevant interest

B5.101 What is 'farming' and 'market gardening'

C2.1016 Option to subscribe for shares in a company (share warrants)

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

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

C3.1706 PPR relief where there is job-related accommodation

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE