Chargeable gains/allowable losses
'just and reasonable' apportionment of sales proceeds
Acquisition cost, meaning under Taxation of Chargeable Gains Act 1992, s. 38
Acquisition of Capital Redemption Policies
Acquisition otherwise than by bargain at arm's length
Adjoining commercial land
Agreement to grant a lease, sham transaction
Allowable expenditure
Enhancement of value of property
Including deemed expenditure
Order of application of relief
Allowable loss
Annual exemption
Anti-avoidance provisions
Assets destroyed
Beneficiaries of non-resident settlements
Capital allowances, interaction
Chattels
Claims
Computation
Computation of gain or loss on capital allowance assets
Connected persons
Corporation tax
Debts
Deferred unascertainable consideration
Depreciatory transactions, value shifting
Generally
Indexation allowance
Meaning of capital allowances and renewals allowances
Negligible assets
Offset
Oil and mining industries
Pre-entry losses
Rates of capital gains tax
Self-assessment
Tangible movable property
Timing
Wasting assets qualifying for capital allowances
Allowable losses
Disposal of chargeable asset
Group of companies
Negligible value assets
Amended notice of assessment
Annual exemption
Annuities
Appeal against assessment under Taxes Management Act 1970, s. 29 and related penalty
Appeal against disallowance of a holdover claim under TCGA 1992, s. 167
Appeal against HMRC's refusal to allow a capital loss
Appeal against penalties for the late filing of 2 NRCGT returns
Appeal against revenue assessment and penalty determination
Sale of residential property owned by appellant
Appeals
Appellant employed 'full-time abroad' in tax year 1999/2000, not treated as non-resident
Appellant entitled to Business Assets Taper Relief
Application for an extension of time, making of an appeal to the Tribunal
Application to admit oral witness evidence
Application to appeal out of time
Artificial scheme to create allowable loss
Assessments
Agreement between taxpayer and Revenue
Amended
Application for permission to appeal out of time
Application for permission to make a late appeal
Discovery assessment
Further assessment and default interest
Incorrect year stated
Made out of time
Outside ordinary time limit
Reduced
Sale of shares
Series of transactions
Asset purchased with, and sold for, Swiss Francs
Assets
Assets held on 6 April 1965
Election for valuation
Indexation allowance calculated before time apportionment
Land with development value
Avoidance scheme, sham documents
Bloodstock breeders
Building societies
Business asset taper relief
Land taken on 'conacre' arrangements
Northern Ireland
Occupied by appellant landowner wholly and mainly for purposes of husbandry
Property let to unlisted trading company
Sale of share of property
Trading company a 51% subsidiary of listed company
Capital contributions to Delaware company, enhancement expenditure
Capital distributions
Capital gains tax charge
Corporation tax
Extent
Nature
Non-residents dispose of UK residential property
Capital sum for release of option
Capital sums derived from assets
Cashbacks
Cessation of trade
Change of intention
Charge on settlor with interest in settlement
Charge to tax
Capital gains tax
Companies exposure
Corporate trustees
Corporation tax
Determination of persons to be charged
European Economic Interest Groupings (EEIGs)
Gains and losses, computation
Generally
Individuals
Insolvent individuals
Lenders enforcing their security
Lloyd's underwriters, trustees for
Nominees/bare trustees
Non-UK residential property interests, disposals
Partnerships
Personal representatives
Relevant high value disposal, computational rules
Residential property gain or loss
Trustees
Trustees in bankruptcy
Trustees of settled property
Unit trust schemes, trustees
Charities
Chattel exemption
Choses in action
Claimed expenditure on capital improvements
Collection of tax
Compensation
Composite transaction, Ramsay principle
Computation
Allowable expenditure
Base cost
Base date
Consideration
Disposal proceeds
General principles
Income/capital, differentiation
Indexation allowance
Inflationary gains
Pro-forma
Re-basing
Connected persons
Control over company
Family relationship
Generally
Group of persons, control by
Partnerships
Table of persons connected with individual/trustee or company
Trusts and settlements
Connected persons, capital loss on sale of shares
Consideration
Debt forgiveness constituted non-cash consideration forming part of disposal proceeds
Disposal of shares, construction of share sale agreement
Disposal of shares, sum paid to appellant's church
Earn-out rights, validity of election
Hire purchase contract, exchange loss irrecoverable
Irrecoverable, depreciation of sterling
Meaning under Taxes Management Act 1970, s. 95
Options over land
Share sale
Shares included purchaser's obligation to pay debt
Surrender proceeds from second-hand life assurance policies
Wholly or exclusively for the acquisition of asset
Contingent liabilities, payment in settlement of High Court action
Contract settlement
Appellant seeking to challenge the contract
Jurisdiction of the tribunal
Corporation tax
Amount of gains charged to
Anti-avoidance provisions, use of capital losses
Appropriation of loss-bearing assets to stock-in trade
Assessment agreement not binding in subsequent years
Buying losses or gains, anti-avoidance provisions
Capital loss on sale of shares, value shifting
Capital losses
Consideration received under non-competition agreement, disposal of substantial shareholding
Construction costs of buildings/structures or works, interest paid on
Conversion of income into capital, anti-avoidance provisions
Disposal of options over land
Disposal of qualifying corporate bonds
Disposal of real estate
Disposal of securities
Disposal of substantial shareholding, consideration received under non-competition agreement
Double taxation relief
Exemption from degrouping charge, associated companies
Extent of
Foreign branch exemption regime
Forward currency contracts
Groups
Investment trusts
Joint election under TCGA 1992, s. 171A
Liquidators
Loss accruing after inter-group share exchange
Loss brought forward including loss on sale of subsidiary company
Mitigation scheme, derivative transactions
Partnerships
Payment in consideration for a covenant
Pre-entry gains and losses
Purchase by company of own shares
Receipt for abandonment of option
Receivership or administration
Recover of another person's tax
Relief for loans to traders
Repayment of debt underlying the bonds, disposal to the debtor
Replacement of business assets
Residence, disposal of business
Restructuring a company and its capital
Substantial shareholdings, exemption for disposals
Timing
Two per cent shareholdings, disposals and reacquisitions before 5 December 2005
Unincorporated association
Unit trust schemes
Unquoted shares in trading companies
Valuations
Value shifting
Value shifting, elimination of capital loss on sale of shares
Winding-up
Costs previously included as revenue expenses in accounts
Cross options, single composite transaction
Deductibility of expenses
Deduction of gifted deposit
Deemed disposals
Absolute entitlement
Appointment of capital
Depreciatory transaction, indexation allowance
Determination of values under Taxation of Chargeable Gains Act 1992, s. 17, s. 272 and s. 273
Shareholdings of 51% and 9%
Different treatment of residents and non-residents
Discovery assessment
Discovery assessment denying relief
Discovery assessment, validity of
Discretionary trust, age of majority
Disposal of business by sole trader
Disposals
Dissolution of partnership
Domicile
Donatio mortis causa
Double taxation
Dual resident companies
Effect of claim for corresponding deficiency relief under Income Tax (Trading and Other Income) Act 2005
Enterprise investment scheme
Enterprise Investment Scheme deferral relief
Appellant existed wholly for purpose of carrying on a qualifying trade
CGT exemption only available if EIS relief claimed
Eligible shares
HMRC refusal to allow late claim for income tax relief
Income tax relief not claimed, income below personal allowance
Relationship with taper relief in relation to properties used for both business and non-business purposes
Entrepreneurs' relief
Disposal of syndicate capacity by Name at Lloyd's
Generally
Individual an officer or employee throughout the period of one year with date of disposal
Ordinary shares, meaning
Partial transfer of premises not the same as a part disposal
Penalty notice correctly issued as relief wrongly claimed
Personal company, meaning
Principles of statutory construction
Refusal
Shares with no dividend rights have a right to a dividend at a fixed rate
Substituting agreed valuation for initial valuation
Transfer of audit clients a disposal of business assets
European company (SE)
Exchange of shares for loan notes
Exemptions from tax
Agents-General
Annual exempt amount
Annuities
Assets of national, scientific, historic or artistic interest
Charities
Community amateur sports clubs
Decorations for valour or gallant conduct
Deposits and funds
Diplomats
Donatio mortis causa
European Bank for Reconstruction and Development (EBRD)
European School
Foreign currency
Generally
Government non-marketable securities
Housing associations
National heritage bodies
Passenger vehicles
Pensions
Personal representatives
Principle private residence
Savings certificates
Securities
Seed enterprise investment scheme
Superannuation
Tangible movable property
Visiting forces
Winnings and damages
Exercise of share options, acquisition costs
Existing use value of constituent parts
Expenditure deductible in computing chargeable gain
Expenditure incurred on an asset
Expenditure reflected in the state or nature of the asset at the time of disposal
Experts adopting different valuation methodologies and concluding on different valuations
Extent of allowable deduction for expenditure allegedly incurred on provision or enhancement of goodwill disposed of
Extent of costs allowable in computation of gain on disposal of goodwill
Farming and market gardening
Flat bought by taxpayers originally owned by mother-in-law for principal private residence relief
Foreign assets
Bank deposits in foreign currency
Branch or agency, non-residents trading through
Domicile
Foreign currency
Generally
Non-residents
Partnerships
Remittance basis
Residence
Situs of assets
Territorial scope of charge
Trusts
Foreign currency, computation of gain or loss
Forfeited deposit on rescinded contract for purchase of land
Forfeited deposit on rescinded purchase contract
Formula in valuation office agency manual
Gains deferred (companies only from 6 April 2008)
Before 1982, 50 per cent relief
Between 1982 and 1988, 50 per cent relief
Gifts of shares in an unquoted company
Groups
Harbour authorities
History of taxation
Hold-over relief
Husband and wife
Husband and wife, disposals between
Incorporation relief under Taxation of Chargeable Gains Act 1992, s. 162
Indexation allowance
Information
Information notice, compliance
Inheritance tax interaction
Innaccuracy penalty
Insufficiency of capital gains tax, discovered
Interest on unpaid/overdue tax
Investment clubs
Land
Land, basis of valuation
Late payment
Delay by HMRC
Reasonable excuse
Late payment penalty
Late return
Legatee, entitlement to deduction
Liquidators
Lloyd's underwriters
Loans
Loss relief, payment of debt under guarantee
Qualifying loan
Loss of capital gains tax attributable to negligent conduct of taxpayer
Lump sum payment for assignment of future rent, capital or income receipt
Marriage value
Mineral leases
Misstatements made of a disposal
Money used for payments on account
Mortgage fees deductible as incidental costs of disposal under TCGA 1992, s. 38(1)(c) and (2)
Negligence in making tax returns
Negligible value assets
Allowable losses
Company buyback scheme
Negligible value claim
Certificate of deposit denominated in sterling
Executors in respect of period before deceased's death
Non-resident
Non-resident companies
Non-resident company
Non-resident trusts
Non-residents
Offshore funds
Oil companies
Options
Painting and decorating cost claimed as enhancement cost deductible under TCGA 1992, s. 38(1)(b)
Painting displayed in Castle Howard, wasting asset or plant
Parliamentary constituency associations
Partnerships
Payment of capital gains tax
Penalty
Appellant negligent in submitting return including loss claimed as part of CGT loss generating scheme
Failure to file tax return
Failure to notify chargeability and inaccuracy
Generally
Late payment
Late return
Notice, breach of human rights
Special circumstances
Time to pay arrangement in force
Penalty for negligence under TMA 1970, s. 95
Pensions and similar benefits
Personal representatives
Preliminary issue
Principal private residence relief
Generally
Multiple properties
Not main residences
Penalties, deliberate or careless
Purchase of apartment off-plan
Residence, meaning
Taxpayer's residence
Private residence relief
Procedure
Application to add a new ground of appeal in appellant's substantive appeal
Objection to evidence not supported by witness evidence
Proceeds of disposal
Property held as an adventure in nature of a trade or as a capital asset
Qualifying corporate bonds, disposal
Rates
Companies
Generally
Individuals
Personal representatives
Trustees
Re-basing
Recovery of tax
Redemption of qualifying corporate bonds
Refusal of HMRC to issue EIS 1
Reimbursement of development costs of property
Reliance on advice as to effectiveness of capital loss generation scheme
Reliance on advice from professional firms
Relief for loans to traders
Remittance of case back to special commissioners
Rent factoring scheme
Reorganisation or reduction of share capital
Repayment of tax paid under mistake of law/pursuant to unlawful demand
Replacement of business assets
Representation made of a disposal
Residence
Residence status
Residential property acquired with intention of own occupation
Retirement relief
Returns
Right to sue
Roll-over relief
Sale of residential property owned by appellant
Scheme to avoid the application of Taxation of Chargeable Gains Act 1992, s. 116
Scheme to defer tax
Seed enterprise investment scheme
Self-assessment
Penalty under Taxes Management Act 1970, s. 95(1)
Settlements
Shares and securities
Short period of occupation sufficient to claim private residence relief
Statutory compensation
Superannuation payments
Tangible movable property
Taper relief
Taper relief, disposal of land
Relief for trading losses
Use of land for horse breeding
Taper relief, qualifying period
Tax avoidance
Application of Ramsay principle in series of transactions
Exchange of shares
Transfer of property for advantage of extra-statutory concession D2
Tax return claim that non-resident was 'negligent conduct'
Taxpayer in partnership with another
Timing
Assessment
Conditional contracts
Disposal under contract
Option contract
Tonnage tax
Transfer of assets pursuant to consent order in divorce proceedings
Transfer of business to a company
Transfers at an undervalue to employees and directors
Trusts
UK-Mauritius double taxation convention
Valuation
Visiting forces
Wasting assets, extended lease
Winnings