total return swap over shares in subsidiary

Abnormal pay practices

Accrued income scheme

Agreement between taxpayer and Revenue

Annual interest payment

Application of other regimes to apprenticeship levy

Arbitrage

Arbitrage schemes

Arrangement involving grant of put and call options

Companies owned by family trusts

Artificial arrangements

Artificial transactions in land

– see also Transactions in land

Arrangement or scheme

Generally

Associated persons, transactions between dealing company and associated company

Award of redeemable shares in special purpose offshore company

Bank payroll tax

Banking bonuses in form of restricted securities

Bed and breakfasting

Branch exemption regime

Buying losses and gains

Cancellation of tax advantage from transactions in securities

Capital gains tax

Acquisition of Capital Redemption Policies

Disposal of shares

Exchange of shares for loan stock

Flip-flop scheme

Pre-ordained series of transactions

Capital losses

Capital sums for leases

Capital sums paid to settlor

Change in company ownership

Charge to tax

Chargeable gains, allowable losses

Charitable donations

Charities

– see Charities

Clearance

Generally

Professional negligence

Close company participators

Companies buying losses and gains

Companies generally

Conditions for

Connected persons

Asset, use of

Consideration received by

Controlled foreign companies

Controlled foreign companies, designer rate tax regime

Corporation tax, company purchase scheme

Counteracting effect of avoidance arrangements

Counteraction of avoidance arrangements

Debt capping

December 2014 changes

Deep discount on redemption of securities

Deferment of SDLT

Definition of relevant discounted securities

Derivative contracts

Disclosure

Disclosure (DOTAS)

Disclosure obligations on promoters of schemes and arrangements

Disclosure of avoidance schemes

Disclosure of tax avoidance schemes

Discounted options scheme, employee benefit trusts

Disposal of equipment on lease

Dividend payments to employees through employee trust

Divorce, court order for financial provision

Double taxation relief

Claims or elections

Counteraction notices

Deemed foreign tax, schemes involving

Effect of paying foreign tax

Enabling attribution of foreign tax

Inflating credit for foreign tax

Reducing a person's tax liability

Shifting foreign tax from one source of income to another

Tax-adjusted carrying value

Tax-deductible payments

Underlying-tax scheme or arrangement, main purpose of

EC mergers directive

Effect of drafting error

Effect of Ramsay principle on meaning of market value in TCGA 1992, s. 116

Employee benefit trusts

Employees, PAYE and NICs

Employment income provided through third parties

Generally

Employment losses

Allowable capital losses

Generally

Employment-related liabilities

Enterprise investment scheme deferral of capital gains

Enterprise zones

Exemption for sales of going concern

Failed fiscal minimisation scheme

Failed income tax deduction

Farmers and market gardeners herd basis election

Film schemes

Finance leases

Finance leases and loans

Friendly societies life or endowment business

Furniss v Dawson approach

General anti-abuse rule

General Anti-Abuse Rule (GAAR)

Generally

Gift aid

Groups of companies

Group relief, unallowable overseas losses

Pre-entry gains and losses

Herd basis

History of

HMRC entitled to issue discovery assessment under TMA 1970, s. 29

HMRC information powers

Holiday for new businesses

Implementation of scheme flawed, dishonesty

Income shifting

Incorporation relief

Information and inspection powers

Information powers

Inheritance tax

Conditionally exempt transfers

Excluded property

Government securities in foreign ownership

Potentially exempt transfer

Reverter to settlor, Ramsay principle

Settled property

Insurance companies, transfers of long-term business

Insurance policy transactions, tax avoidance scheme

Intangible fixed assets

Inter-group transactions

Interest and royalty payments, exemption from tax

Interest rate and currency contracts and options

Interest relief restriction, non-active partners

– see Partnerships

Interpretation

Isle of Man scheme, double taxation relief

Leased assets

Leasing plant and machinery

Loan agreement

Value of shares issued not constitute income of lender for tax purposes

Loan finance arrangements

Loan notes converted to qualifying corporate bonds by deed of variation

Loan or credit transactions

Loan relationships

Loan relationships, interaction with

Loss relief restriction, partnerships

– see Partnerships

Machinery and plant allowances

Adjustments of assessments etc.

Connected persons

Exception for manufacturers and suppliers

Finance leases and certain operating leases

Hire-purchase etc.

Long-life assets

Relevant transactions, sale, hire-purchase and assignment etc.

Sale and finance leasebacks

Sale and leaseback etc.

Transactions to obtain allowances/tax advantage

Transfers of interests in oil fields

Value added tax liabilities and rebates

Managed service companies

Manufactured payments

Mineral extraction allowances

Multiple same-day settlements

New Zealand

Assignment by partner of rights under partnership agreement

Financing production of feature films, meaning of arrangement

Non-applicable in certain circumstances

Offshore funds

Optional remuneration arrangements (OpRA)

Parental settlements

Partnerships

Partnerships, trading losses

Patent allowances

Patents, reduced corporation tax rate

PAYE

– see PAYE

PAYE and NICs

Payment of discretionary bonuses to a remuneration trust structure

Payments in kind

Penalties

Penalties for enablers of defeated arrangements

Penalties in connection with offshore matters

Pension schemes

Lump sums

Personal service companies

Personal service companies (IR35 rules)

Generally

Public sector

Summary of current rules

Petroleum revenue tax

Tariff receipts

Uplift, contractor financing

Plant and machinery allowances

Power to vary stamp duties

Practices avoiding or reducing liability

Pre-entry gains and losses

Private residence relief

Production of documents, legal professional privilege

Profit and loss shifting to avoid or reduce surcharge liability

Profit-related pay, manipulation of profit periods

Promoter rules

Conduct notice

Monitoring notice

Stop notice

Property income

Corporation tax

Qualifying change

Property traders

Qualifying non-UK pension schemes

Ramsay principle

– see also Ramsay principle

Generally

Reducing the value of leased assets to the lessor

Regulations

Abnormal pay practices

Generally

Practices avoiding or reducing liability

Rents

Abnormal increases

Assignments treated as grants

Repayment of surplus advance corporation tax

Repos

Reverse premiums

Salary sacrifice arrangements

Sale and lease back of land

Sale and lease-back, requirement

Sale and repurchase of securities (repos)

Sales of occupation income

Schedule D, Case VI

Second-hand life insurance policies

Securities-based remuneration

Series of transactions

Commercial purpose

Generally

One scheme

Pre-ordained

Ramsay principle

Settlements

Allotment of shares to shareholders' wives

Children

Settlor-interested trusts

Settlors

Shares in qualifying company

Sideways loss relief

Special rate cars

Stamp duty land tax

Generally

Incidental transactions

Linked transactions

Stamp duty, fraudulent misrepresentation

Structured finance arrangements

Substantial shareholding exemption

Tainted charitable donations

Taper relief

Tax arbitrage

Tax credits, arrangements to pass on value of

Third party payments of money/transfer of assets

Tonnage tax

Trade loss relief

Trading losses

Overview

Partnerships

– see Partnerships

Trading stock, transfers within group

Transactions associated with loans or credit

Transactions in certificates of deposit

Transactions in land

Transactions in land, direction for deduction of tax from payments to non-residents

Transactions in securities

Transactions in securities, cancellation of tax advantage

Transfer of allowances on change of ownership

Transfer of assets abroad

Transfer of business to a company

Transfer of deductions

Transfer of income streams

Transfer of non-UK trade

Transfer of overseas securities and payment of manufactured overseas dividend, relevant statutory provisions construed

Transfer of property for advantage, extra-statutory concession D2

Transfer of securities with/without accrued interest

Transfer of UK trade

Transfer pricing

Transfers involving multiple dwellings, relief

Adjustment for change of circumstances

Transfers of partnership interests

Transition in Scotland to the Land and Buildings Transaction Tax

Unapproved share schemes

Use of self-employed labour

Value shifting

Value shifting, agricultural properties