Chargeable gains
Absolute entitlement to settled property
Aircraft
Allowable deductions
Assets derived from other assets
Capital allowances and renewals allowances
Consideration, money or money's worth charged to income tax
Cost of acquisitions and disposals
Losses deducted in the most beneficial way
Part disposals
Rates and unused basic rate band
Residential property gain or loss
Allowable losses
Annual exempt amount
Generally
Reporting limits
Appeals
Apportionment
Appropriated to trading stock
Arm's length transactions
Assets derived from other assets
Assets held on 31 March 1982
Assets held on 6 April 1965
Assets, meaning
Bare trustees
Bookmakers' pitches
Branch or agency
Capital allowances
Capital gains tax
Allowable losses
Annual exempt amount
Charge to tax
Civil proceedings for recovery of property
Disposals of UK residential property by non-residents
Gains chargeable
High value disposals
Management
Official agents
Overdue
Overpaid
Payment of
Personal representatives
Persons chargeable
Rate
Self-assessment
Starting rate
Transfer pricing
Trustees
Unpaid, surcharges on
Visiting forces and staff of designated allied headquarters
Wines and spirits
Charge to tax
Chargeable persons
Charities
Chattel exemption
Civil proceedings for recovery of property
Close company loans to participators
Collection of tax
Compensation or damages
Compulsory acquisitions
Concessions that defer a charge
Connected persons
Consideration
Contingent liabilities
Conversion of securities
Corporate bonds
Corporate venturing scheme
Corporation tax
Allowable loss
Charge
Computation
Foreign permanent establishments
Income tax, references to
Liquidators
Port authorities reorganisation
Real estate investment trusts
Recovery of tax from shareholders
Total profits to include chargeable gains
Crown, expenditure reimbursed by
Death
Debts
Deferred by concession
Demergers
Derivative contracts
Development land
Disposal of assets, meaning
Dormant bank and building society accounts, transfer of
Double taxation relief
Arrangements, giving effect to
Availability
Chargeable gain, meaning
Cross-border transfers and mergers
General provisions
Limit on credit against
Non-resident companies
Trustees
Employee share ownership
Employment loss relief
Enterprise investment scheme
Enterprise management incentives
Entrepreneurs' relief
Euroconversion
European Economic Interest Groupings
Ewe and suckler cow quotas
Farmers, single payment scheme
Financial futures and options
Fish quotas
Foreign currency bank accounts
Foreign exchange gains and losses
Freezing of indexation allowance
Friendly societies
Funds in court
Furnished holiday lettings
Gains chargeable
Gifts
Gifts of business assets
Gilt-edged securities
Goodwill
Groups
Hire-purchase transactions
Hold-over relief
Husband and wife
Income tax higher rate charge
Indexation allowance
Instalment payments
Insurance companies
Investment trusts
Leases
Lloyd's underwriters
Loans
Location of assets
Losses
Manufactured dividends
Market value
Milk and potato quotas
Mineral leases
Mortgages and charges
National-Socialist persecution, victims of
Nominees
Non-residents
Notice of liability to tax
Occupational pension schemes
Offshore funds
Oil and mining industry
Options
Part disposals
Partnerships
Personal equity plans
Personal representatives
Persons chargeable
Private residence relief
Property relief, post-cessation
Rates of tax
Re-basing to 1982
Re-investment relief
Reconstructions
Relief from income tax and corporation tax
Remittance basis
Reorganisation or reduction of share capital
Replacement of business assets
Residence
Retirement benefit schemes
Retirement relief
Roll-over relief
Satellites, space stations and spacecraft
Securities
Self-assessment
Settlements
Shares and securities
Ships
Shotguns
Small receipts, meaning of small
Stock lending
Substantial shareholdings of companies
Sums taken into account
Taper relief
Territorial extension of charge
Territorial sea and continental shelf
Tonnage tax
Trade loss relief
Generally
Post-cessation
Transfer of assets at undervalue to employees/directors
Transport transfer schemes
Trustees
Trusts
Unit trust schemes
Unquoted shares and securities
Valuation
Value shifting
Visiting forces
Wasting assets
Woodlands