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How to report chargeable event gains on life insurance policies, including details on the annual qualifying policy if you're an insurer.
Use supplementary pages SA803 to complete your SA800 Partnership Tax Return if your partnership disposed of any chargeable assets.
Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
Your limited company usually pays Corporation Tax on the profit…
The gain is usually the difference between what you paid for the asset and…
‘Intangible assets’ include intellectual property and business reputation…
Find out what transactions to include in the amount you use to work out Stamp Duty Land Tax (SDLT).
Check which Annual Tax on Enveloped Dwellings (ATED) chargeable amounts apply for years earlier than the current year.
HMRC Indexation Allowance rates from 1 January 2015 to December 2017 to calculate the chargeable gains of companies or organisations.
Check how to send life insurance Chargeable Event Certificates in electronic flat text file format to HMRC for gains occurring on or after 6 April 2002.
Get help if you’re a tax agent or adviser who has clients with chargeable gains to declare on Company Tax Returns.
Calculate the number of quarters when Inheritance Tax is due when assets have not been held in a trust for a full 10-year period.
Use form R185 (Settlor) if you're a trustee and need to tell the settlor about income arising from the trust in which they retain an interest.
Request an Inheritance Tax reference number to go with form IHT100 if you owe Inheritance Tax on a trust or lifetime transfer.
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