Policy Papers

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19,442 results

TypeTitleStatusStageDate

POLICYStatement of Practice 8 (1990)Losses on irrecoverable loans in the form of qualifying corporate bonds: loss on early redemption.WithdrawnWithdrawn · BothLast moved06 Dec 1990

POLICYInquiry into the convictions arising out of the bomb attacks in Guildford and Woolwich: interim reportThis document contains the following information: Inquiry into the convictions arising out of the bomb attacks in Guildford and Wo…WithdrawnWithdrawn · BothLast moved13 Jul 1990

POLICYStatement of Practice 1 (1990)Company residence.WithdrawnWithdrawn · BothLast moved09 Jan 1990

POLICYTransfer of land: overreaching beneficiaries in occupationThis document contains the following information: Transfer of land: overreaching beneficiaries in occupation.WithdrawnWithdrawn · BothLast moved20 Dec 1989

POLICYParliamentary Commissioner for Administration: Barlow Clowes affairThis document contains the following information: Parliamentary Commissioner for Administration: first report, session 1989-90: th…WithdrawnWithdrawn · BothLast moved19 Dec 1989

POLICYStatement of Practice 7 (1989)Surrender of advance Corporation Tax.WithdrawnWithdrawn · BothLast moved11 Oct 1989

POLICYStatement of Practice 6 (1989)Delay in rendering tax returns: interest on overdue tax (TMA 1970 s 88).WithdrawnWithdrawn · BothLast moved30 Jul 1989

POLICYStatement of Practice 4 (1989)Company's purchase of own shares: capital gains treatment of distribution received by corporate shareholder.WithdrawnWithdrawn · BothLast moved18 Apr 1989

POLICYStatement of Practice 5 (1989)Rebasing and indexation: shares held at 31 March 1982.WithdrawnWithdrawn · BothLast moved25 Mar 1989

POLICYStatement of Practice 1 (1989)Partnerships: further extension of statement of practice D12.WithdrawnWithdrawn · BothLast moved01 Feb 1989

POLICYLandlord and tenant law: privity of contract and estateThis document contains the following information: Landlord and tenant law: privity of contract and estate.WithdrawnWithdrawn · BothLast moved30 Nov 1988

POLICYStatement of Practice 6 (1988)Double taxation relief: chargeable gains.WithdrawnWithdrawn · BothLast moved04 Nov 1988

POLICYStatement of Practice 7 (1987)Deduction for reasonable funeral expenses.WithdrawnWithdrawn · BothLast moved14 Jul 1987

POLICYStatement of Practice 5 (1987)Tax returns: the use of substitute forms.WithdrawnWithdrawn · BothLast moved14 Jun 1987

POLICYStatement of Practice 6 (1987)Acceptance of property in lieu of Inheritance Tax, Capital Transfer Tax and estate duty.WithdrawnWithdrawn · BothLast moved07 Apr 1987

POLICYStatement of Practice 9 (1986)Partnership mergers and demergers. WithdrawnWithdrawn · BothLast moved10 Dec 1986

POLICYStatement of Practice 8 (1986)Treatment of income of discretionary trusts.WithdrawnWithdrawn · BothLast moved10 Nov 1986

POLICYStatement of Practice 5 (1986)Relief for replacement of business assets: employees and office-holders.WithdrawnWithdrawn · BothLast moved20 Aug 1986

POLICYStatement of Practice 4 (1986)Payments made by employers to employees when in full-time attendance at universities and technical colleges. WithdrawnWithdrawn · BothLast moved03 Aug 1986

POLICYStatement of Practice 10 (1986)Death benefits under superannuation arrangements.WithdrawnWithdrawn · BothLast moved08 Jul 1986

POLICYStatement of change in immigration rules May 1986This document contains the following information: Statement of change in immigration rulesWithdrawnWithdrawn · BothLast moved22 May 1986

POLICYStatement of Practice 3 (1986)Payments to a non-resident from UK discretionary trusts or UK estates during the administration period: double taxation relief.WithdrawnWithdrawn · BothLast moved01 Apr 1986

POLICYStatement of Practice 2 (1986)Offshore funds 7 March 1986. WithdrawnWithdrawn · BothLast moved07 Mar 1986

POLICYStatement of Practice 1 (1986)Capital allowances, machinery and plant, and short-life assets.WithdrawnWithdrawn · BothLast moved15 Jan 1986

POLICYStatement of Practice 6 (1985)Incentive awards.WithdrawnWithdrawn · BothLast moved28 Jul 1985

POLICYStatement of Practice 10 (1984)Foreign bank accounts.WithdrawnWithdrawn · BothLast moved19 Dec 1984

POLICYStatement of Practice 11 (1984)Estate duty: calculation of duty payable on a chargeable event affecting heritage objects previously granted conditional exemption…WithdrawnWithdrawn · BothLast moved01 Nov 1984

POLICYStatement of Practice 7 (1984)Exercise of a power of appointment or advancement over settled property.WithdrawnWithdrawn · BothLast moved10 Oct 1984

POLICYStatement of Practice 6 (1984)Non-resident lessors - TA 1988 section 830.WithdrawnWithdrawn · BothLast moved30 Jul 1984

POLICYStatement of Practice 4 (1983)Artificial separation of business activities.WithdrawnWithdrawn · BothLast moved31 Mar 1983

POLICYStatement of Practice 1 (1982)The interaction of Income Tax and Inheritance Tax on assets put into settlements.WithdrawnWithdrawn · BothLast moved05 Apr 1982

POLICYStatement of Practice 12 (1981)The construction industry tax deduction scheme: carpet fitting.WithdrawnWithdrawn · BothLast moved20 Nov 1981

POLICYStatement of Practice 10 (1981)Payments on account of disability resulting in cessation of employment. WithdrawnWithdrawn · BothLast moved03 Nov 1981

POLICYStatement of Practice 8 (1981)Rollover relief for replacement of business assets: trades carried on successively.WithdrawnWithdrawn · BothLast moved17 Sept 1981

POLICYStatement of Practice 5 (1981)Expenditure on farm drainage.WithdrawnWithdrawn · BothLast moved07 Sept 1981

POLICYStatement of Practice 14 (1980)Relief for owner occupiers.WithdrawnWithdrawn · BothLast moved14 Nov 1980

POLICYStatement of Practice 15 (1980)Maintenance payments: payment of school fees. WithdrawnWithdrawn · BothLast moved14 Nov 1980

POLICYStatement of Practice 13 (1980)Demergers: TA 1988 ss 213 – 218.WithdrawnWithdrawn · BothLast moved13 Oct 1980

POLICYStatement of Practice 12 (1980)Business property relief: 'buy and sell' agreements.WithdrawnWithdrawn · BothLast moved12 Oct 1980

POLICYReport of the investigation into the cause of the 1978 Birmingham smallpox occurrenceThis document contains the following information: Report of the investigation into the cause of the 1978 Birmingham smallpox occur…WithdrawnWithdrawn · BothLast moved24 Jul 1980

POLICYStatement of Practice 3 (1980)Section 707 ICTA 1988: cancellation of tax advantages from certain transactions in securities - procedure for clearance in advance…WithdrawnWithdrawn · BothLast moved25 Mar 1980

POLICYStatement of Practice 14 (1979)Unquoted shares or securities held on 6 April 1965. WithdrawnWithdrawn · BothLast moved21 Dec 1979

POLICYStatement of Practice 11 (1979)Life assurance premium relief: children's policies. WithdrawnWithdrawn · BothLast moved01 Nov 1979

POLICYStatement of Practice 10 (1979)Power for trustees to allow a beneficiary to occupy a dwelling house.WithdrawnWithdrawn · BothLast moved14 Aug 1979

POLICYStatement of Practice 8 (1979)Compensation for acquisition of property under compulsory powers.WithdrawnWithdrawn · BothLast moved17 Jun 1979

POLICYStatement of Practice 4 (1979)Life assurance premium relief: children's policies.WithdrawnWithdrawn · BothLast moved28 Feb 1979

POLICYStatement of Practice 1 (1979)Partnerships: extension of statement of practice D12.WithdrawnWithdrawn · BothLast moved12 Jan 1979

POLICYA report on the supply in the United Kingdom and the export from the United Kingdom of insulated electric wires and cablesThis document contains the following information: A report on the supply in the United Kingdom and the export from the United King…WithdrawnWithdrawn · BothLast moved01 Jan 1979

POLICYStatement of Practice 3 (1978)Close companies: Income Tax relief for interest on loans applied in acquiring an interest in a close company.WithdrawnWithdrawn · BothLast moved18 Oct 1978

POLICYStatement of Practice E9Excluded property.WithdrawnWithdrawn · BothLast moved31 Mar 1978