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Statutory lump sum redundancy payments.
Double taxation: dividend income: tax credit relief.
UK/Czechoslovakia Double Taxation Convention.
Groups of companies: arrangements.
Accident insurance policies - chargeable events and gains on policies of life insurance.
Non-resident trusts.
Partnerships: circumstances in which late elections will be accepted.
Transactions within section 765A ICTA 1988 - movements of capital between residents of EC Member States.
Double taxation relief, business profits and unilateral relief.
Finance lease rental payments.
Small companies' rate of Corporation Tax and Corporation Tax starting rate.
Company residence.
Surrender of advance Corporation Tax.
Double taxation relief: chargeable gains.
Capital allowances, machinery and plant, and short-life assets.
Non-resident lessors - TA 1988 section 830.
Artificial separation of business activities.
The construction industry tax deduction scheme: carpet fitting.
Expenditure on farm drainage.
Demergers: TA 1988 ss 213 – 218.
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