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

– see Losses

Annual exempt amount

Generally

Reporting limits

Appeals

– see 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

– see 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

– see 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

– see 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

– see Employee share ownership trusts (ESOTs); Securities and share options; Share incentive plans (SIPs)

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

– see 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

– see Loans

Location of assets

Losses

– see Losses

Manufactured dividends

Market value

– see 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

– see Options

Part disposals

Partnerships

– see 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

– see Settlements

Shares and securities

Ships

Shotguns

Small receipts, meaning of small

Stock lending

– see Stock lending

Substantial shareholdings of companies

Sums taken into account

Taper relief

– see Taper relief

Territorial extension of charge

Territorial sea and continental shelf

Tonnage tax

– see Tonnage tax

Trade loss relief

Generally

Post-cessation

Transfer of assets at undervalue to employees/directors

Transport transfer schemes

Trustees

– see Trustees

Trusts

Unit trust schemes

Unquoted shares and securities

Valuation

– see Valuation

Value shifting

Visiting forces

Wasting assets

Woodlands

– see Woodlands