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Home / Simons-Taxes / HMRC materials / Part G1 HMRC Statements of Practice

Part G1 HMRC Statements of Practice

HMRC materials

For HMRC Statements of Practice, see Yellow Tax

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E5.607 Corporate members

E4.507S Operation of the charge on securities with artificially enhanced market value

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

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

I3.750 POAT—introduction to existing arrangements

A1.810 Limitation

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

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

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C1.511 Use of Mansworth v Jelley losses

D1.404B Large company definition for R&D tax relief

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid