Claims for reliefs and allowances
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
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
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