| Number | Subject |
| BPR 281 | Disposal of a portion of land owned by a recreational club |
| BPR 282 | Deductibility of socio-economic and enterprise development expenditure |
| BPR 283 | Intra-group disposal of capital asset |
| BPR 284 | Debentures tracking the value of a reference asset |
| BPR 285 | Initial fee paid to a franchisor
Note
BPR 285 was replaced on 24 November 2017. The reference to franchisor was changed to franchisee in paragraph 4. |
| BPR 286 | Settling-in allowance
Note
BPR 286 was replaced on 24 November 2017 to provide for textual changes in the Summary. |
| BPR 287 | Disposal of vacant land in exchange for shares |
| BPR 288 | Consecutive asset for share transactions within 18 months |
| BPR 289 | Base cost of loan claim and tax implications of acquisition transaction |
| BPR 290 | Distribution of shares to employee share scheme participants |
| BPR 291 | Deemed expenditure on meals and incidentals |
| BPR 292 | Tax consequences of a debt restructuring |
| BPR 293 | Disposal of shares by a non-resident individual |
| BPR 294 | Amalgamation transaction between non-resident companies |
| BPR 295 | Distribution in specie of a share |
| BPR 296 | Disposal by a German Limited partnership of its assets to its sole member |
| BPR 297 | Amalgamation transaction involving conversion of share block companies to private companies |
| BPR 298 | Waiver of debt |
| BPR 299 | Dividend distribution |
