| Number | Subject |
| Repurchase of restricted equity instruments |
| BPR 262 | Employer-provided transport service |
| BPR 263 | Hybrid interest |
| BPR 264 | Venture capital company shares |
| BPR 265 | Amalgamation transaction |
| BPR 266 | Acquisition of a business in exchange for the assumption of liabilities and the issuing of a loan note |
| BPR 267 | Dividends tax and the most favoured nation clause in a tax treaty |
| BPR 268 | Corrective payments |
| BPR 269 | Income tax consequences of a share buy-back between two controlled foreign companies |
| BPR 270 | Restructuring of property portfolio under the corporate rules |
| BPR 271 | Acquisition of leased property by the lessee pursuant to a liquidation distribution |
| BPR 272 | Deduction of expenditure incurred to acquire land development rights |
| BPR 273 | Waiver of a contractual right |
| BPR 274 | Venture capital company investing in a company providing and expanding plants for the generation of solar electricity |
| BPR 275 | Security arrangements in respect of home loans
BPR 275 was replaced on 7 August 2017. The reference to “paragraph 1(1) – definition of ‘asset’, ‘disposal’ and ‘proceeds’ ” in paragraph 2 of the BPR has been correct to paragraph 1. |
| BPR 276 | Dividends tax and the most favoured nation clause in a tax treaty |
| BPR 277 | Consequences for an employee share trust on the unwinding of an employee share incentive scheme |
| BPR 278 | Application of section 24JB to equity – linked notes |
| BPR 279 | Capital gains tax participation exemption in relation to controlled foreign companies |
