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Part G3 HMRC Interpretations

HMRC materials

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C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

I9.421 Situs of simple contract debts for IHT

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

I9.325 Foreign pensions free from IHT

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

I5.251 Absolute entitlement by the life tenant

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

C3.305 Rollover relief—time limit for acquisition of replacement assets

B3.306 Meaning of plant and machinery

D6.711 Liquidation—capital gains implications

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption