Agricultural property relief

Amendments to self-assessments

Authors/artists and designers

Beneficiaries' trust income

Business losses offset against general income

Business property relief

Capital allowances

Fixtures, double allowances

Generally

Outside time-limits

Reduced first-year allowances

Capital gains tax

Carry-back claims under self-assessment

Chargeable gains

Allowable losses

Gifts of business assets

Roll-over relief

Savings income, special withholding tax

Charities

Community investment scheme relief

Company distributions, claims for tax credits

Controlled foreign companies

Corporate venturing scheme, investment relief

Corporation tax

Capital allowances

Consequential claims

Friendly societies

Generally

Group relief

Insurance companies

Late claims

Making or amending

Overpaid

Time limits

Corporation tax, time-limits

Discovery assessments

Double assessments

Double taxation relief, petroleum revenue tax

Dual residence

Electronic communications

Enquiries into

Enterprise investment scheme

Error or mistake in

Farming and market gardening, averaging profits

Film tax relief

Form of claim

Group relief

– see Group relief

Group relief, outside time-limits

In writing

Inheritance tax

Sale of interest in land

Sale of quoted securities

Sale of related property

Time limits for

Interest

Investors

Late (out of time) claims

Loan relationships

Loss relief

Late claims

Outside time-limits

Losses

Nature of

Negligible value assets

Not included in returns

Overpaid tax

– see also Repayment of tax

Generally

Overpaid tax on or after April 2010

Partnerships

Personal pension schemes

Petroleum revenue tax

Field expenditure

Other expenditure and losses

Priority of

Procedure for making

Records, keeping and preserving

Remediation of contaminated land

Remission of tax

Repayment of tax, time-limits

Research and development

Returns, claims not included in

Amendment of claims

Appeals against amendments

Completion of enquiry into claim

Giving effect to claims and amendments

Keeping and preserving records

Making claims

Partnership claim, meaning

Power to enquire into

Returns, included in

Roll-over relief

Savings income, special withholding tax

Seed enterprise investment scheme

Self-assessment

Tax credits

Tax credits on company distributions

Telephone claims

Television tax relief

Time limits

Time-limits

Trading losses

Two or more years

Farming or market gardening, fluctuating profits

Generally

Loss relief

Post-cessation receipts, carry-back

Venture capital trusts