Contents:

• A1 FLAT RATE ALLOWANCES FOR COST OF TOOLS AND SPECIAL CLOTHING
• A2 MEAL VOUCHERS
• A3 PENSIONS TO POLICE OFFICERS AND FIREMEN
• A4 TRAVELLING EXPENSES OF DIRECTORS AND EMPLOYEES EARNING £8,500 A YEAR OR MORE
• A5 EXPENSES ALLOWANCES AND BENEFITS-IN-KIND
• A6 MINERS: FREE COAL AND ALLOWANCES IN LIEU
• A7 BUSINESS OR OTHER SOURCE OF INCOME PASSING ON THE DEATH OF A HUSBAND OR WIFE
• A8 LOSS RELIEF FOR CAPITAL ALLOWANCES UNUSED ON THE CESSATION OF A BUSINESS
• A9 DOCTORS’ AND DENTISTS’ SUPERANNUATION CONTRIBUTIONS
• A10 LUMP SUMS PAID UNDER OVERSEAS PENSION SCHEMES
• A11 RESIDENCE IN THE UNITED KINGDOM: YEAR OF COMMENCEMENT OR CESSATION OF RESIDENCE
• A12 DOUBLE TAXATION RELIEF: ALIMONY, ETC. UNDER UNITED KINGDOM COURT ORDER OR AGREEMENT: PAYER RESIDENT ABROAD
• A13 ADMINISTRATION OF ESTATES: DEFICIENCIES OF INCOME ALLOWED AGAINST INCOME OF ANOTHER YEAR
• A14 DECEASED PERSON’S ESTATE: RESIDUARY INCOME RECEIVED DURING THE ADMINISTRATION PERIOD
• A15 DEPENDENT RELATIVE ALLOWANCE
• A16 ANNUAL PAYMENTS (OTHER THAN INTEREST) PAID OUT OF INCOME NOT BROUGHT INTO CHARGE TO INCOME TAX
• A17 DEATH OF TAXPAYER BEFORE DUE DATE FOR PAYMENT OF TAX AND OTHER LIABILITIES
• A18 CHANGE OF ACCOUNTING BASIS ON THE MERGER OF PROFESSIONAL FIRMS
• A19 GIVING UP TAX WHERE THERE ARE REVENUE DELAYS IN USING INFORMATION
• A20 CESSATION OF TRADE, PROFESSION OR VOCATION
• A21 SCHEDULE A: DEFERRED REPAIRS: PROPERTY PASSING FROM HUSBAND TO WIFE (OR VICE VERSA) ON DEATH
• A22 LONG SERVICE AWARDS
• A23 NON-DOMICILED EMPLOYEES OF NON-RESIDENT CONCERNS: REIMBURSED TRAVELLING EXPENSES BETWEEN OVERSEAS COUNTRY AND UNITED KINGDOM
• A24 FOREIGN SOCIAL SECURITY BENEFITS
• A25 CROWN SERVANTS ENGAGED OVERSEAS
• A26 SICK BENEFITS
• A27 MORTGAGE INTEREST RELIEF: TEMPORARY ABSENCE FROM MORTGAGED PROPERTY
• A28 MORTGAGE INTEREST RELIEF: RESIDENTS OF THE REPUBLIC OF IRELAND
• A29 FARMING AND MARKET GARDENING: RELIEF FOR FLUCTUATING PROFITS
• A30 INTEREST ON DAMAGES FOR PERSONAL INJURIES (FOREIGN COURT AWARDS)
• A31 LIFE ASSURANCE PREMIUM RELIEF BY DEDUCTION: PRE-MARRIAGE POLICIES; PREMIUM RELIEF AFTER DIVORCE
• A32 TAX RELIEF FOR LIFE ASSURANCE PREMIUMS: POSITION OF CERTAIN PENSION SCHEMES WHICH ARE UNAPPROVED AFTER 5 APRIL 1980
• A33 LUMP SUM RETIREMENT BENEFITS: CHANGES AFTER 5 APRIL 1980
• A34 ULSTER SAVINGS CERTIFICATES: CERTIFICATES ENCASHED AFTER DEATH OF REGISTERED HOLDER
• A35 MORTGAGE INTEREST RELIEF: YEAR OF MARRIAGE
• A36 CLOSE COMPANIES IN LIQUIDATION: DISTRIBUTIONS IN RESPECT OF SHARE CAPITAL
• A37 TAX TREATMENT OF DIRECTORS’ FEES RECEIVED BY PARTNERSHIPS AND OTHER COMPANIES
• A38 RETIREMENT ANNUITY RELIEF: DEATH AND DISABILITY BENEFITS
• A39 EXEMPTION FOR HONG KONG OFFICIALS: EXTENSION OF SECTION 320, ICTA 1988 RELIEF
• A40 ADOPTION ALLOWANCES PAYABLE UNDER THE ADOPTION ALLOWANCE REGULATIONS 1991 AND SECTION 51, ADOPTION (SCOTLAND) ACT 1978
• A41 QUALIFYING LIFE ASSURANCE POLICIES: STATUTORY CONDITIONS
• A42 CHARGEABLE EVENTS: LOANS TO POLICYHOLDERS
• A43 INTEREST RELIEF: INVESTMENTS IN PARTNERSHIPS, CO-OPERATIVES, CLOSE COMPANIES, AND EMPLOYEE-CONTROLLED COMPANIES
• A44 EDUCATION ALLOWANCES UNDER OVERSEAS SERVICE AID SCHEME
• A45 LIFE ASSURANCE POLICIES: VARIATION OF TERM ASSURANCE POLICIES
• A46 VARIABLE PURCHASED LIFE ANNUITIES: CARRY FORWARD OF EXCESS OF CAPITAL ELEMENT
• A47 HOUSE PURCHASE LOANS MADE BY LIFE OFFICES TO STAFFS OF INSURANCE ASSOCIATIONS
• A48 TRANSFER OF CONTROL AND MANAGEMENT OF A PARTNERSHIP OUTSIDE THE UNITED KINGDOM
• A49 WIDOW’S PENSION PAID TO WIDOW OF SINGAPORE NATIONALITY, RESIDENT IN THE UNITED KINGDOM, WHOSE HUSBAND WAS A UNITED KINGDOM NATIONAL EMPLOYED AS A PUBLIC OFFICER BY THE GOVERNMENT OF SINGAPORE
• A50 JOB RELEASE SCHEME
• A51 REPAYMENT SUPPLEMENT: LIFE ASSURANCE PREMIUM RELIEF
• A52 MAINTENANCE PAYMENTS: CONCESSIONARY RELIEF
• A53 STOCK RELIEF: BUSINESS PASSING ON THE DEATH OF A TRADER
• A54 MEMBERS OF PARLIAMENT: ACCOMMODATION ALLOWANCES AND EXPENSES
• A55 ARREARS OF FOREIGN PENSIONS
• A56 BENEFITS IN KIND: THE TAX TREATMENT OF ACCOMMODATION IN SCOTLAND PROVIDED FOR EMPLOYEES
• A57 SUGGESTION SCHEMES
• A58 TRAVELLING AND SUBSISTENCE ALLOWANCE WHEN PUBLIC TRANSPORT DISRUPTED
• A59 DISABLED PERSONS “HOME TO WORK TRAVEL”
• A60 AGRICULTURAL WORKERS’ BOARD AND LODGING
• A61 CLERGYMEN’S HEATING AND LIGHTING ETC. EXPENSES
• A62 PENSIONS TO EMPLOYEES DISABLED AT WORK
• A63 EXTERNAL TRAINING COURSES – EXPENSES BORNE BY EMPLOYER
• A64 EXTERNAL TRAINING COURSES – EXPENSES BORNE BY AN EMPLOYEE
• A65 WORKERS ON OFFSHORE OIL AND GAS RIGS OR PLATFORMS: FREE TRANSFERS FROM OR TO MAINLAND
• A66 PAYMENTS FOR EMPLOYEES JOURNEYS HOME: LATE NIGHT TRAVEL AND BREAKDOWN IN CAR SHARING ARRANGEMENTS
• A67 PAYMENTS TO EMPLOYEES MOVED TO HIGHER COST HOUSING AREAS
• A68 PAYMENTS OUT OF A DISCRETIONARY TRUST WHICH ARE TAXABLE AS EMPLOYMENT INCOME
• A69 BUILDING SOCIETIES: CONVERSION TO COMPANY STATUS
• A70 SMALL GIFTS TO EMPLOYEES BY THIRD PARTIES AND STAFF CHRISTMAS PARTIES
• A71 COMPANY CARS: FAMILY MEMBERS AND SHARED USE
• A72 PENSION SCHEMES AND ACCIDENT INSURANCE POLICIES
• A73 LLOYD’S UNDERWRITERS: REPAYMENT OF TAX WITHHELD WHERE THERE IS AN OVERALL LOSS
• A74 MEALS PROVIDED FOR EMPLOYEES
• A75 THEATRICAL ENTERTAINERS
• A76 BUSINESS EXPANSION SCHEME AND ENTERPRISE INVESTMENT SCHEME: SUBSCRIBER SHARES
• A77 MOTOR MILEAGE ALLOWANCES PAID TO VOLUNTEER DRIVERS
• A78 RESIDENCE IN THE UNITED KINGDOM: ACCOMPANYING SPOUSE
• A79 TAX EXEMPT SPECIAL SAVINGS ACCOUNTS (TESSAs)
• A80 BLANKET PARTNERSHIP CONTINUATION ELECTIONS
• A81 TERMINATION PAYMENTS AND LEGAL COSTS
• A82 REPAYMENT SUPPLEMENT TO INDIVIDUALS RESIDENT IN EC MEMBER STATES
• A83 BENEFITS UNDER PERMANENT HEALTH INSURANCE POLICIES
• A84 ALLOWANCES PAID TO DETACHED NATIONAL EXPERTS
• A85 TRANSFERS OF ASSETS BY EMPLOYEES AND DIRECTORS TO EMPLOYERS AND OTHERS (SEE ALSO INLAND REVENUE TAX BULLETIN, ISSUE 16, APRIL 1995 [IRInt. 107])
• A86 BLIND PERSON’S ALLOWANCE
• A87 LOSS RELIEF ON ACCOUNTS BASIS
• A88 CESSATION ADJUSTMENT WHERE LOSS RELIEF HAS BEEN ALLOWED ON ACCOUNTS BASIS
• A89 MORTGAGE INTEREST RELIEF: PROPERTY USED FOR RESIDENTIAL AND BUSINESS PURPOSES
• A90 JOBMATCH PILOT SCHEME
• A91 LIVING ACCOMMODATION PROVIDED BY REASON OF EMPLOYMENT
• A92 TAX-EXEMPT SPECIAL SAVINGS ACCOUNTS (TESSAs): EUROPEAN AUTHORISED INSTITUTIONS
• A93 PAYMENTS FROM OFFSHORE TRUSTS TO MINOR, UNMARRIED CHILD OF SETTLOR: CLAIM BY SETTLOR FOR CREDIT OF TAX PAID BY TRUSTEES
• A94 PROFITS AND LOSSES OF THEATRE BACKERS (ANGELS)
• A95 SMALL LUMP SUM RETIREMENT BENEFITS SCHEMES
• A96 OLD LIFE INSURANCE POLICIES: INSURER STOPPING COLLECTION OF PREMIUMS
• A97 JOBMATCH PROGRAMME
• A98 CESSATION ADJUSTMENTS UNDER SELF-ASSESSMENT TRANSITIONAL RULES
• A99 FSA/PIA REVIEW OF SALES OF FREESTANDING ADDITIONAL VOLUNTARY CONTRIBUTIONS SCHEMES (FSAVCS): TAX TREATMENT OF COMPENSATION
• A100 TAX EXEMPTION FOR COMPENSATION PAID ON BANK ACCOUNTS OWNED BY HOLOCAUST VICTIMS
• A101 PERSONAL PENSION SCHEMES: TAX RELIEF FOR CONTRIBUTIONS
• A102 CONTRIBUTIONS TO APPROVED PERSONAL PENSION PLANS FROM 6 APRIL 2001 UNDER SECTION 639 ICTA 1988 AND AGE RELATED ALLOWANCES
• A103 ARMED FORCES RESERVISTS: REVENUE APPROVED SHARE SCHEMES AND ENTERPRISE MANAGEMENT INCENTIVES (EMI)
• A104 REMOVAL OF DOUBLE COUNTING OF COSTS RELATING TO CAR AND CAR FUEL BENEFITS IN CALCULATING TOTAL EARNINGS FOR THE £8,500 BENEFITS THRESHOLD