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

– see Debts

Dedicated mobile

Deferred consideration

Definition

Derived from other assets

Determination of use of

Disposal of

Disposals

Distributions

– see Distributions

Enquiries, statement of

Exempt assets

Expenditure on acquisition of

Export

Financial futures

Foreign

Foreign currency

Free use of

– see Free loans

Generally

Goodwill

– see 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

– see also Leased assets

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

– see 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

– see Options

Partnerships

– see also Partnerships

Capital gains tax

Let to

PAYE

– see 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

– see Trading stock

Transfer

Transfer abroad

Transferred abroad

Two or more fields, acquired for

Value shifting

Vehicles

Vesting of

– see Winding up

Wasting