Assets
Acquisitions
Associated
Allowable expenditure
Remote, restriction of relief
Benefits-in-kind
British Gas Corporation
Brought-in
Business
Capital sums derived from
Chargeable assets
Chargeable gains
Chattel exemption
Choses in action
Commodities
Compulsory purchase
Consideration, deferred
Contributions represented by
Asset-backed contributions
General rule
Permitted eligible shares
Corporate bonds
Created assets
Death
Debts
Dedicated mobile
Deferred consideration
Definition
Derived from other assets
Determination of use of
Disposal of
Disposals
Distributions
Enquiries, statement of
Exempt assets
Expenditure on acquisition of
Export
Financial futures
Foreign
Foreign currency
Free use of
Generally
Goodwill
Held on 31 March 1982
Held on 6 April 1965
Generally
Incorporeal property
Industrial and provident societies
Intangible
Intangible fixed assets of companies
Interest in land
Land
Leased
Plant and machinery
Property other than land
Leaving the UK, exit charges
Lloyd's underwriters
Locality
Long-life
Long-term
Allowance of expenditure
Destruction, insurance in case of
Disposal of
Expenditure incurred on
Loss, insurance in case of
Meaning
Part non-field use, partial allowance where
Tariff receipts, giving rise to, apportionment of expenditure
Lost/destroyed
Market value
Determination, appeals
Valuation
Meaning
Mobile
Becoming dedicated assets
Dedicated
Non-dedicated
National, scientific, historic or artistic interest
Gifts of pre-eminent property to the nation
Nature of
Negligible value
Generally
New, cessation of use in connection with taxable filed
No longer used in principal field
Non-chargeable assets
Options
Partnerships
Capital gains tax
Let to
PAYE
Property created, not acquired
Qualifying
Re-use of
Replacement
Right to payment
Sale of asset used for business and private purposes
Settlements, interaction of taxes
Shares and securities
Short-life
Situs
Statements of
Statutory compensation
Sterilisation of, amounts received for
Tangible movable property
Tariff receipts, giving rise to
Trading stock
Transfer
Transfer abroad
Transferred abroad
Two or more fields, acquired for
Value shifting
Vehicles
Vesting of
Wasting