Accrued income scheme

Acquisition costs

Administration

Allowable expenditure

Annual exempt amount

Annual exemption

– see also Annual exemption

Generally

Annual exemption (re trading loss offset)

Annual payments

Annual tax on enveloped dwellings

Anti-avoidance rule

Appeals

– see Appeals

Arrears due to official error

Arrears, remission of tax for delayed information

Assessments

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-related gains

Avoiding probate

Bare trusts

Bonus issues

By-pass trusts

Capital distributions

Capital gains relief, definition of

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

Collection of tax

Commodity and financial futures

Company takeovers

Compensation and damages

Compulsory purchase, relief

Computation

Basic computation

Expenditure disallowed

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

Crown

Currencies other than sterling

Death

Debts

Decorations for valour

Deemed disposals

Deferred consideration

Ascertainable

Generally

Unascertainable

Derivatives

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 of UK residential property interests by non-UK residents

Chargeable persons

Generally

Domicile

2017 changes

Deemed

Protected settlements

Double tax relief

Double taxation relief

Due dates

Employee share ownership

Employee shareholder status

Employee trusts

Employer-financed retirement benefit schemes

Enterprise investment scheme

Enterprise management incentives

Entrepreneur's relief

Entrepreneurs' relief

– see also Entrepreneurs' relief

Generally

Excluded property trusts

Excluded settlements

Exemptions

– see also Exemption from tax

Generally

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

GAAR

General anti-abuse rule

Generally

Gift relief (clawback)

Gifting property

Gifts

Gifts to the nation

Gilt-edged securities

Gilt-edged securities, exemption from tax

Government securities

Health service bodies

Hire-purchase transactions

Historical background

Hold-over relief

Generally

Holdover relief

Husband and wife

Identification of securities

Incidental costs of acquisition/disposal

Income tax losses offset

Incorporation of partnership

Incorporation relief

Indexation allowance

Generally

Indexation allowance (pre-5 April 2008)

Information

Inheritance tax, interaction with

Instalment payments

Gifts

Insurance money

Interaction with inheritance tax

Interaction with VAT

Interest

Certificates of tax deposit

Overdue tax

Relevant date

Repayment of tax

Interest on overdue tax

Interim payment dates (2018-20)

International organisations and officers

Investment properties

Investor's relief

Job-related accommodation

Leases

Premiums for short leases

Wasting assets

Let property relief

Lettings relief

Liability

Life assurance policies

Lloyd's underwriters

Local authorities

Location of assets

Losses

– see also Losses

Generally

Lost or destroyed assets

Main residence

Main residence relief

Market value of assets

Disposals deemed at market value

Quoted shares and securities

Unit holders in unit trusts

Unquoted shares and securities

Married persons

Mortgages and charges

Motor vehicles

National heritage property

Non-natural persons, disposal of high value residential property

Non-resident CGT

Calculation of

Clawback

Compliance

Generally

Losses

Penalties

Principles

Returning to UK

Non-resident groups

Pooling election

Non-resident trusts

Non-residents

– see also Non-residents

Generally

Non-UK residents, disposals of UK residential property

Notice of liability

Notification of chargeability

Offshore trusts

On absolute entitlement

On establishing trust

Options

Overseas trades

Part disposals

Chattels sold for £6,000 or less

Computation

Generally

Indexation allowance

No-gain/no-loss disposals

Small part disposals of land

Partnerships

– see Partnerships

Payment

Payment dates

Penalties

Penalty provisions

Pension funds

Pension funds remaining on death

Personal allowance

Personal injury trust

Personal representative's expenses

Personal representatives

Personal tax returns, filing date

Planning (overview)

Post-death variation of inheritance by survivorship

Private residence relief

Absence relief

Elections

Final 18 months

Generally

Job-related accommodation

Letting relief

Overview

Returning to UK

Public institutions

Purchase by company of own shares

Purchase of own shares

Qualifying corporate bonds

Rates

Rates of tax

– see also Rates of tax

Generally

Re-basing to 1982 values

Allowable expenditure

Base value for disposals on or after 6 April 1988

Exceptions

Rebasing for those with deemed domicile

Reduction in value transferred

Reinvestment relief

Reliefs

Associated disposals, restrictions on relief

Business assets, material disposal of

Disposal associated with material disposal

Disposal by trustees

Disposal of assets after business discontinued

Disposal of whole or part of business

Entrepreneurs' relief

Gifts of business assets

Importance to partnerships

Negligible value claims by partners

Relevant business assets, restriction to

Replacement of business assets by partners

Repayment supplement

Replacement of business assets

Reporting obligation

Residence

Retail prices index

Returning to UK

Returns

– see Returns

Rights issues

Roll-over relief

Roll-over relief, classes of assets

Rollover relief

Sale and leaseback

Scientific research associations

Scope of

Scottish bands (not applying)

Securities

Securities of negligible value

Seed enterprise investment scheme

Self-assessment

Self-assessment, due dates

Settled property

– see Settlements

Settlements

– see also Settlements; Trusts

Generally

Settlements before or from 7 June 1978

Settlor residence

Shares

Situs

Disposals on or after 6 April 2013

Small part disposals of land

Social investment tax reliefs

Statutory rules (overview)

Stock dividends

Substantial shareholdings exemption

Taper relief

– see Taper relief

Taper relief (pre-5 April 2008)

Targeted anti-avoidance rule

Tax planning

Tax rates

Temporary non residence

Ten-year charge to tax on settlements

Termination of life interest

Territorial scope

Third parties, collection from

Time limits for claim

Trading losses offset

Trading stock, appropriation

Trading stock, appropriations

Transfer of business

Transfers within three years before death, shares

Treasury

Trustees

– see Trustees

Trustees and personal representatives

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

Wasting assets

Allowable expenditure

Generally

Short leases of land

Whole or part of business (meaning)

Winding up a partnership

Winnings