Accrued income scheme

Acquisition by PRs on death

Acquisition by trustees of employee trust

Acquisition costs

Administration

Allowable expenditure

Annual exempt amount

Annual exemption

– see also Annual exemption

Generally

Annual payments

Annual tax on enveloped dwellings

Annual tax on enveloped dwellings, high value residential property

Anti-avoidance rule

Appeals

– see Appeals

Appropriated assets

Appropriation of assets to trading stock

Arrears due to official error

Assent of property

Assessments

Assessments, time limits for

Assets

Capital sums derived from

Exempt

Held on 6 April 1965

– see Assets

Location

Lost or destroyed

Meaning

Negligible value

Owned without being acquired

Property created by disposer

ATED

ATED-related gains

ATED-related gains (pre 2019)

Authorised contractual schemes

Avoiding probate

Bare trusts

Bonus issues

Business asset disposal relief

Business asset disposal relief and investors' relief

Associated disposals

Enterprise management incentive share disposals

Goodwill on incorporation

Joint ventures and partnerships

Lifetime limit

Personal company

Qualifying gains

Rate

Restrictions

Time limits

By-pass trusts

Canada (cessation of residence in)

Capital allowances (interaction with)

Capital distributions

Capital gains relief, definition of

Capital losses

– see also Capital losses

Generally

Capital profits specifically charged to tax as income

Capital sums derived from assets

Care home costs

Carried interest

CG34 procedure

Charge

Extent

Nature

NRCGT gains accruing in a tax year

Chargeable gains

Charitable trusts

Charities

Chattel exemption

Chattels

Civil partnerships

Claims

Claims under Inheritance (Provision for Family and Dependants) Act 1975

Claims, time limits

Collection of tax

Commodity and financial futures

Common Reporting Standard

Company reorganisations (EMI)

Company share option plans

Company takeovers

Compensation and damages

Completion of administration

Compulsory purchase, relief

Computation

Basic computation

Expenditure disallowed

Generally

History

Offshore trusts

Connected persons

Generally

Losses

Rights or restrictions over assets

Series of transactions

Consular officials

Contingent liabilities

Contract, acquisition under

Corporate bonds

Corporation tax, application to

Costs (allowable)

Crown

Currencies other than sterling

Date of disposal

Death

Debts

Decorations for valour

Deductions in computing gain

Deed of variation

Deed of variation, effect on

Deemed disposals

Deferral relief

Deferred consideration

Ascertainable

Generally

Unascertainable

Deferred unascertainable consideration

Deferring the tax charge

Options

Venture capital investments

Delayed remittance of foreign gains

Derivatives

Designing a share scheme

Dilution

Diplomats

Disabled trusts

Discretionary trusts

Disincorporation relief

Disposals

Chargeable gains

Connected persons

Contract, acquisition under

Deemed

Disposal of assets, meaning

Exit charges, asset leaves UK tax net

Generally

High-value UK residential property by non-natural persons

Hire-purchase transactions

Importance

Incidental costs

Proceeds

Disposals after administration period

Changes to estate after death

Deed of variation

Deemed sales

End of administration period

Generally

Hold-over relief

PRs as bare trustees

PRs as trustees of substantial trust

Disposals during administration period

Disposals of securities

Disposals of UK residential property interests by non-UK residents

Chargeable persons

Generally

Domicile

2017 changes

Deemed

Generally

Protected settlements

Donatio mortis causa

Double tax relief

Double Tax Treaties

Double taxation relief

During administration

Earn out right treated as security

Earn-outs

Elections, time limits

Employee benefit trusts

Employee shareholder status

Employee shares

Employee trusts

Employee-ownership trusts

Employer-financed retirement benefit schemes

End of administration period, significance of

Enhancement expenditure

Enterprise investment scheme

Enterprise investment scheme shares

Enterprise management incentive share disposals

Enterprise management incentives

Entrepreneurs' relief

– see also Entrepreneurs' relief

Generally

Excluded property trusts

Excluded settlements

Exemptions

Expenditure disallowed

Family investment companies

Final period of ownership

Finance (No. 2) Bill 2017 proposals

Foreign losses, non-domiciliaries

Foreign losses, remittance basis

Five-year rule

Foreign assets, non-domiciliaries

Domicile reform

Foreign assets, remittance basis

Foreign currency, personal expenditure

Foreign element

Foreign losses, non-domiciliaries

Foreign losses, remittance basis

Furnished holiday lets

GAAR

General anti-abuse rule

Generally

Gift relief (clawback)

Gifting property

Gifts

Gifts to the nation of pre-eminent property, tax relief

Gilt-edged securities

Gilt-edged securities, exemption

Government securities

Growth shares

Health service bodies

Hire-purchase transactions

Historical background

Hold-over relief

Generally

Holdover of gain on gift of business asset

Holdover relief

Holdover relief on gifts chargeable to inheritance tax

Husband and wife

Identification of securities

Implications

Incidental costs of acquisition/disposal

Income tax losses offset

Cap on relief not applicable

Cash basis (sideways relief denied)

Foreign trades

Generally

Overseas trades

Post-cessation expenses

Restrictions on relief

Time limits for claim

Trustees and personal representatives

Incorporation

Incorporation relief

Incorporation relief, disapplication

Indexation allowance

Indexation allowance (to 5 April 1998)

Information

Inheritance tax (interaction with)

Inheritance tax, interaction with

Instalment payments

Gifts

Insurance money

Interaction with

Chattels

Fixtures

Generally

Plant, meaning

Wasting assets

Interaction with inheritance tax

Interaction with VAT

Interest on overdue tax

International organisations and officers

Investment properties

Investor's relief

Irrecoverable loan to trader

Job-related accommodation

Joint share ownership plans

Jointly held property relief

Late appeals

Lease premiums

Assignment of lease

Definition (for CGT)

Long lease granted for premium

Short lease granted for premium

Short-term leases

Sub-letting to third party

Variation of lease terms

Wasting assets

Leases

Premiums for short leases

Wasting assets

Let property relief

Lettings relief

Liability

Liability of PRs

Life assurance policies

Lloyd's underwriters

Loan notes

Local authorities

Location of assets

Losses

– see also Losses

Generally

Lost or destroyed assets

Main residence

Main residence determination

Main residence relief

Market value

Market value of assets

Disposals deemed at market value

Quoted shares and securities

Unit holders in unit trusts

Unquoted shares and securities

Married persons

Meaning of PRs

Modification of rule where disposal produces CGT loss

Modification where asset acquired at written-down value

Mortgages and charges

Motor vehicles

National heritage property

Negative earnings (employees)

Negligible value assets

Negligible value securities

Nil consideration transfer to employee trust

Non-resident CGT

Annual exemption

Calculation of

Changes from April 2019

Clawback

Compliance

Covid-19

Example

Generally

Late filing cases

Losses

Penalties

Principles

Property in UK

Returning to UK

Scope

Non-resident groups

Pooling election

Non-resident trusts

Non-residents

– see also Non-residents

Disposals of UK land from 6 April 2019

Disposals of UK residential property 2015-16 to 2018-19

Generally

Notice of liability

Notification of chargeability

NRCGT

Legislation

Offshore investment companies

Offshore trusts

On absolute entitlement

On establishing trust

Options

Options (to defer tax on sale)

Part disposals

Chattels sold for £6,000 or less

Compensation and insurance receipts

Computation

Generally

Indexation allowance

Lease granted for rent only

Long lease granted for premium

No-gain/no-loss disposals

Small part disposals of land

Partnerships

– see also Partnerships

Generally

Payment

Payment of tax

Covid-19 time to pay arrangement

Dates for gains reported on land and property

Self-assessment dates for payment 2018 to 2021

Penalties

Pension funds

Pension funds remaining on death

Personal allowance

Personal injury trust

Personal representatives

Annual exempt amount

Expenses, allowable expenditure

Rates

Planning (overview)

Post-cessation expenses

Post-death variation of inheritance by survivorship

Private residence relief

Absence relief

Elections

Final 9 months

Final nine months

Generally

Job-related accommodation

Letting relief

Overview

Returning to UK

Property authorised investment funds

Public institutions

Purchase by company of own shares

Purchase of own shares

Qualifying corporate bonds

Qualifying institutional investors

Rates

Rates of tax

– see also Rates of tax

Generally

Non-residents

Residential property gains

Re-basing to 1982 values

Allowable expenditure

Base value for disposals on or after 6 April 1988

Exceptions

Real estate investment trusts

Rebasing for those with deemed domicile

Rebasing of assets to 31 March 1982 values

Reduction in value transferred

Reinvestment relief

Related property relief

Reliefs

Entrepreneurs' relief

Generally

Hold-over relief

Importance to partnerships

Jointly held property

Negligible value claims by partners

Private residence relief

Related property sales

Replacement of business assets by partners

Sales at below probate value

Remission of tax , HMRC's delay in using information

Remittance basis

Repayment supplement

Replacement of business assets

Reporting

Reporting obligation

Reporting of gains

Residence

Residence status of PRs

Returning to UK

Returns

– see also Returns

Generally

Land and property, submission dates

Reverse premiums

Rights issues

Roll-over relief

Rollover relief

Sale and leaseback

Sale of property

Creating a group

Deferred consideration

Earn-outs

Generally

Incorporation of property business

Individual landlord becomes partnership

Sale of single property

Substantial shareholdings exemption

Tax rates and payment

Use of losses and annual exemption

Same day share acquisitions

SAYE

Scientific research associations

Scope of

Scottish bands (not applying)

Securities

Seed enterprise investment scheme shares

Self-assessment

Settled property

– see Settlements

Settlements

Settlements before or from 7 June 1978

Settlor residence

Share incentive plans

Shares

Situs

Disposals on or after 6 April 2013

Small part disposals of land

Social investment tax relief, exemption

Statutory rules (overview)

Stock dividends

Surrender of lease

Taper relief

– see Taper relief

Taper relief (to 5 April 2008)

Targeted anti-avoidance rule

Tax planning

Tax rates

Tax-free uplift on death

Temporary non residence

Ten-year charge to tax on settlements

Termination of life interest

Territorial scope

Third parties, collection from

Time limits for elections and claims

Trading stock, appropriation

Trading stock, appropriations

Transfer of business

Transfers within three years before death, shares

Treasury

Trustees

– see Trustees

Trusts

UK property

Calculation of gains and losses

Non-resident CGT

Private residence relief

UK residential property in offshore trusts

UK tax returns

UK, assets leaving

Upper rate gains

Valuation of assets at date of death

Value shifting

Variation of lease terms

Variations within two years of death

Wasting assets

Allowable expenditure

Generally

Short leases of land

Whole or part of business (meaning)

Winding up a partnership

Winnings