Accounting period
Accounting date
Allocation of profits and losses
Basis of assessment
Beginning
Calculation of profits and losses
Exceptions
Capital allowances
Companies
Corporation tax
Assessment by reference to
Assessment when accounting period uncertain
Assessment, basis of/period for
Beginning
Carry-back of trading losses
Charge for fiscal year 2016
Coming within charge
Companies with investment business
Duty of company to give notice of coming within charge
End of
Falling within more than one financial year
Generally
More than one accounting date
Nuclear Decommissioning Authority
Period of account not coinciding with, apportionment of profits and losses
Self-assessment
Winding up
Distribution of profits, close companies
End of
End of, tax point on imported services
Generally
Inter-group staff charges
Local authorities and similar bodies
Notification of start of
On or after 27 December 2007
Amounts carried back to an earlier accounting period
Amounts carried forward to future accounting periods
Carried-back amounts
Carried-back amounts calculated in sterling
Carried-back amounts required to be translated into sterling
Right for company to elect for a different basis to apply
Transitional provisions
Transitional rules
Relevant period for FHL criteria
Repayment trader
Challenge of direction
Lifting of stay
Monthly returns
Retail co-operative societies
Tribunal's jurisdiction
Uncertain
Winding-up