– see also Basis periods; Change of accounting basis

Accounting date

Commentary – Tax Reporter ¶700-800
Case Law – JENKINS PRODUCTIONS, LTD. v. COMMISSIONERS OF INLAND REVENUE

Allocation of profits and losses

Commentary – Tax Reporter ¶700-900 ; Tax Reporter ¶700-925
HMRC Guidance – CTM01405

Basis of assessment

Commentary – Endacott on Furnished Holiday Lettings 1.6

Beginning

Commentary – Tax Reporter ¶700-825

Capital allowances

Legislation/Regulatory – CAA2001 s. 6
HMRC Guidance – CA11510 ; CA50410 ; CTM04710

Companies

Commentary – Quick Overview ¶18020

Controlled foreign companies

Commentary – Tax Reporter ¶770-095

Corporation tax

Assessment by reference to

Legislation/Regulatory – CTA2009 s. 8
HMRC Guidance – BIM15030 ; BIM31010 ; BIM37030 ; CTM01405 ; CTM01550 ; CTM01750 ; CTM02130 ; GIM8300

Assessment when accounting period uncertain

Legislation/Regulatory – ICTA88 s. 12(8)
HMRC Guidance – COM152030 ; CTM01550 ; CTM95470

Assessment, basis of/period for

Legislation/Regulatory – ICTA88 s. 12(8)
HMRC Guidance – COM152030 ; CTM01550 ; CTM95470

Beginning

Legislation/Regulatory – CTA2009 s. 9
HMRC Guidance – CFM41070 ; CFM98635 ; CG10970 ; CG42350 ; CG42360 ; CTM01410 ; CTM01420 ; CTM61610 ; CTM97440 ; INTM254390 ; VCM54060

Carry-back of trading losses

Legislation/Regulatory – FA2009 Sch. 6, para. 3

Charge for fiscal year 2016

Legislation/Regulatory – FA2015 s. 6

Coming within charge

Legislation/Regulatory – CTA2009 s. 9
HMRC Guidance – CFM41070 ; CFM98635 ; CG10970 ; CG42350 ; CG42360 ; CTM01410 ; CTM01420 ; CTM61610 ; CTM97440 ; INTM254390 ; VCM54060

Companies with investment business

Legislation/Regulatory – CTA2009 s. 1224-1227
HMRC Guidance – CTM08005 ; CTM08230 ; CTM08345 ; CTM08349 ; CTM08560

Duty of company to give notice of coming within charge

Legislation/Regulatory – FA2004 s. 55 ; SI 2004/2502
HMRC Guidance – COM100 ; COM1040 ; COM23171 ; COM33020 ; COM40022 ; COM40030 ; COM40070 ; COM40071 ; COM40072 ; COM40073 ; COM40074 ; COM45050 ; CTM93005 ; EM4551

End of

Legislation/Regulatory – CTA2009 s. 10
HMRC Guidance – CFM72620 ; CG10970 ; CG42350 ; CG42360 ; CTM01500 ; CTM97440 ; INTM254390 ; VCM54060

Falling within more than one financial year

Legislation/Regulatory – CTA2009 s. 8(5)
HMRC Guidance – CTM01405

Generally

Legislation/Regulatory – FA98 s. 117 ; ICTA88 s. 12(8) ; ITEPA2003 Sch. 7, para. 90
HMRC Guidance – CH56200 ; COM152030 ; CTM01550 ; CTM95470

More than one accounting date

Legislation/Regulatory – CTA2009 s. 11
HMRC Guidance – CTM01530 ; INTM254390

Nuclear Decommissioning Authority

Legislation/Regulatory – EA2004 s. 27, Sch. 4, para. 2

Period of account not coinciding with, apportionment of profits and losses

Legislation/Regulatory – CTA2009 s. 52
HMRC Guidance – BLM70865 ; CTM01405 ; CTM36510

Self-assessment

Legislation/Regulatory – ICTA88 s. 12(8)
HMRC Guidance – COM152030 ; CTM01550 ; CTM95470

Winding up

Legislation/Regulatory – CTA2009 s. 12
HMRC Guidance – CA20010 ; CG17 ; CTM01520

Distribution of profits, close companies

– see Close companies

End of

Commentary – Tax Reporter ¶700-850

End of, tax point on imported services

Commentary – Indirect Tax Reporter ¶12-615
HMRC Guidance – Notice 700

Generally

Commentary – Indirect Tax Reporter ¶33-225 ; Indirect Tax Reporter ¶55-000 ; Tax Reporter ¶700-800
Legislation/Regulatory – FA2001 s. 25 ; SI 2001/838 reg. 3 ; SI 2002/761 reg. 5
HMRC Guidance – CH900000
Case Law – JENKINS PRODUCTIONS, LTD. v. COMMISSIONERS OF INLAND REVENUE

Inter-group staff charges

Commentary – Indirect Tax Reporter ¶18-520

Local authorities and similar bodies

Commentary – Indirect Tax Reporter ¶51-305

Notification of start of

Commentary – Tax Reporter ¶181-025

Offshore funds

Commentary – Tax Reporter ¶784-570–Tax Reporter ¶784-580

On or after 27 December 2007

Amounts carried back to an earlier accounting period

Commentary – Tax Reporter ¶703-725

Amounts carried forward to future accounting periods

Commentary – Tax Reporter ¶703-750

Carried-back amounts

Commentary – Tax Reporter ¶703-725

Carried-back amounts calculated in sterling

Commentary – Tax Reporter ¶703-725

Carried-back amounts required to be translated into sterling

Commentary – Tax Reporter ¶703-725

Right for company to elect for a different basis to apply

Commentary – Tax Reporter ¶703-725

Transitional provisions

Commentary – Tax Reporter ¶703-775

Transitional rules

Commentary – Tax Reporter ¶703-775

Relevant period for FHL criteria

Commentary – Endacott on Furnished Holiday Lettings 3.4

Repayment trader

Challenge of direction

Case Law – R (on the application of BMW AG & Ors) v Revenue and Customs Commissioners. [2008] BVC 519

Lifting of stay

Case Law – BMW AG & Anor v Revenue and Customs Commissioners. [2008] BVC 818

Monthly returns

Case Law – R (on the application of BMW AG & Anor) v Revenue & Customs Commissioners. [2009] BVC 221 ; R (on the application of BMW AG & Ors) v Revenue and Customs Commissioners. [2008] BVC 519

Retail co-operative societies

Legislation/Regulatory – ESC C12

Tribunal's jurisdiction

Case Law – (1981) 1 BVC 1,153

Uncertain

Case Law – Kelsall (HM Inspector of Taxes) v. Stipplechoice Ltd. [1992] BTC 569 ; Kelsall (HM Inspector of Taxes) v. Stipplechoice Ltd. [1995] BTC 313

Winding-up

Commentary – Tax Reporter ¶700-875