Accounting date

Accounting period

– see also Accounting period

Generally

Accounting records

Duty to keep

Where and how long records to be kept

Accounting standards

Accounts

Companies Act 2006 requirements

Penalties

Senior accounting officers responsibilities

Accounts and reports

Accounting standards

Annual accounts

Definitions

Directors' report

Disclosure of information

Individual accounts

Medium-sized companies

Micro-entities, qualifying company

Qualifying as small companies

Records, duty to keep

Senior accounting officers

Small companies regime

Accounts to give true and fair view

Acquisition of own shares

Acquisition relief

Compliance on withdrawal

Conditions

Disqualifying change of control within three years

Exceptions

Generally

Overview

Recovery of SDLT

Withdrawal

Acquisitions

Administration, in

Advance corporation tax

Advance corporation tax, abolition

Allotment of shares

Limited companies, return of allotment

Non-cash consideration for shares, copy of report to be delivered to registrar

Offence or failure to make return

Unlimited company allotting new class of shares, return of allotment

Amalgamations

Annual tax on enveloped dwellings

Annuities and annual payments, deduction of tax

Anti-avoidance generally

Arbitrage

Associated

Associated companies

Lease

Transfers between

Associated, registration, Form VAT 1 requirements

ATED

Beginning to trade

Beneficiaries, discretionary payments to

Benefits in kind provisions

Building societies

Business carried on in divisions

Payments on account

Registration

Buying losses and gains

Capital allowances

Capital distributions

Capital gains

Capital gains groups

Capital losses

Carry back

Carry forward

Cars

– see Cars and vans

Ceasing to be resident

Ceasing to be resident, exit charge

Cessation of trade

Cessation of trade (carry back)

CGT holdover relief

Change in ownership

Change of ownership

Change of ownership, information and inspection powers

Change of ownership/change in trade or business, losses

Chargeable gains

Charitable companies

Charitable donations

Close

Co-ownership authorised contractual schemes

Generally

Genuine diversity of ownership condition

Collection of tax from

Collection of tax, payments not distributions

Community investment scheme

Companies in partnership

Company, meaning

Compliance tests, corporation tax payments and submissions

Connected companies market value rule

Examples

Exceptions

Market value

Meaning of connected persons

Statutory provisions

Connected persons

Connected persons, meaning

Consortia

– see also Groups of companies

Consortium relief

Amount of relief

Definition of consortium

Generally

Group relief (interaction with)

Losses eligible for relief

Overview

Construction industry scheme

Control, meaning

Controlled foreign companies

Corporate bonds

Corporate venturing scheme

Corporation tax

Corporation tax loss relief

Dealing in securities

Dealing in securities, transactions with associated company

Debt

Debts

Deduction at source

Chargeable payments connected with exempt distributions

Collection of tax

Excepted payments

Deductions

– see Deductions

Deductions at source, non-resident companies

Definition

Definition of company

Demergers

– see Demergers

Director's personal liability for tax

Directors

Disclosure of information by tax authorities

Disincorporation relief

Dissolution

Distributions prior to

Striking off, registrar's powers

Unincorporated associations, distributions to members

Distributions

Dividends

Domicile

Double tax relief

Double taxation relief

Employee share schemes

Enquiries

– see Enquiries

Enterprise investment scheme

Error: officer's liability, penalty

European company (SE)

Excepted payments

Exception from duty to deduct tax

Consequence of reasonable but incorrect belief

Gross payments

Individual savings account managers

Non-UK resident companies

Overview

Partnerships

Personal equity plan managers

Power to make directions

Qualifying partnership, meaning

Recipients who are to be paid gross

Specified duties

UK resident companies

Exchange of securities

Exempt transactions

Dividends in specie

Liquidators

Exit charge payments

Farming

Farming and market gardening

Financing considerations

Foreign branches

Formation costs

Franked investment income

Freedom of establishment

Friendly societies

Gifts to charities

Group

Group relief

– see also Group relief

And other loss claims (interaction)

Companies resident in EEA

Conditions for relief

Consortium relief (interaction with)

Definition of group

Generally

Losses eligible for relief

Order of reliefs

Overlapping accounting periods

Overseas losses

Restrictions on relief

Surrendering and claiming

Group relief withdrawal

Groups

Holding company, meaning

Income from land and property

Income tax

Charge

Chargeable persons

Deduction

Generally

Income tax, Form CT61 procedure

Income, transfer of right to receive

Individual accounts

Applicable accounting framework

Companies Act

Duty to prepare

IAS

Inheritance tax

Agricultural property relief

Business property relief, transfer of assets

Chargeable transfers

Charging provisions

Connected persons

Corporations, sole

Insolvent

– see Insolvency

Insurance companies

Intangible assets

Intangible fixed asset losses

Interest

– see Interest

Intermediaries

Investment business

Investment business, companies with

Investment companies

Irrecoverable loans to

Jointly-owned

Large business tax compliance

Leasing plant and machinery

Limited companies, redemption of deductions

Liquidation

Lloyd's membership

Loan relationship deficits

Loan relationships

Losses

Management expenses

Meaning

Meaning of company

Mergers

Migration

Minor definitions

Miscellaneous transactions (losses on)

Mutual business

No private tuition

Non-business activities, taxable acquisitions

Non-resident

Non-resident CGT losses

Non-trading deficits

Not carrying on trade/business

Offences

Officers

Officers' liability

Penalties for errors

Penalties for failure to notify and certain wrongdoing

Officers, offence by

Officers, responsibility of

Offshore funds

Open-ended investment companies

Ordinary share capital, meaning

Overseas permanent establishments

Overseas properties

Overseas property business losses

Overseas property losses

Ownership structure

Parent and subsidiary undertakings

Parent companies

Qualifying as medium-sized

Qualifying as small

Partnership (companies in)

Partnership members

Partnerships

– see Partnerships

Patent royalties, deduction of tax

Pay and file

– see Pay and file

Payment of tax

Payments

Interest on overdue income tax

Not distributions, collection of tax

Tax

Penalties

– see Penalties

Period of account

Personal service companies

Petroleum revenue tax

Pre-incorporation supplies, input tax

Pre-incorporation, input tax

Pre-trading expenditure

Pre-trading loan relationships

Preferential debts

Proper officers

Acting through

Liability

Powers

Property businesses, starting/ceasing to be within income tax charge

Property income

Property losses

Property rental business

Purchase of own shares

Purchasing own shares

Generally

Qualifying as medium-sized

Exclusion

General

Parent companies

Real estate investment trusts

Receivership

Reconstruction relief

Conditions

Generally

Scheme for reconstruction

Scope

Undertaking, definition

Withdrawal

Reconstructions

Reconstructions and acquisitions relief

Records

Recovery of tax from

Registered office

Registrar's power to strike off defunct company

Company not carrying on business or in operation

Duty to act in case of company being wound up

Service of letter or notice

Registration

Associated companies, Form VAT 1 requirements

Companies formed without intending to comply with law

Formation of company

Generally

Groups

Proposed wider eligibility for VAT grouping

Transfer of business to a company

Registration forms CIS305

Relevant UK taxes

Relief against total profits

Reliefs and exemptions

Acquisition relief

Group relief

– see Group relief

Reconstruction relief

Statutory provisions

Transitional provisions

Renounceable letters of allotment

Rents

– see Rents

Reorganisation of share capital

Reorganisation or reduction of share capital

Repos

Research and development

Research and development losses

Residence

– see also Company residence

Central management and control

Claims

Domestic law

Dual residence

Generally

Management and control

OECD paper

Place of effective management

Triangular cases

Residence of

Restrictions

Capital losses

Farming etc.

Management expenses

Trading losses

Restrictions on transactions

Returns

– see Returns

Right to appoint and remove directors

Securitisation

Self-assessment

Senior accounting officers

Appropriate tax accounting arrangements, meaning

First financial year on or after 21 July 2009

Groups

Main duty

Meaning of qualifying company

Meaning of senior accounting officer

Obligations

Opening balances

PAYE

Penalties

Qualifying company, duties of

Reporting requirement

Senior accounting officers of qualifying companies

Service

– see Solicitors

Set against current year profits

Share capital, reorganisation

Share disposals

Share loss relief

Shares

Small

Small companies

Sole trader incorporating

Stamp duty land tax

Generally

Market value

Returns

– see Returns

Striking off

Distributions in respect of share capital

Registrar's power

Subcontractors

Subsidiaries

– see also Subsidiaries

51% subsidiary, meaning

75% subsidiary, meaning

90% subsidiary, meaning

Adding fractions together

Calculation of amount owned indirectly: main rules

Indirect ownership of ordinary share capital

Subsidiary, meaning

Substantial shareholdings

Substantial shareholdings exemption

Tax credits

– see Tax credits

Taxation generally

Tonnage tax

– see Tonnage tax

Trading

Trading losses

– see also Losses; Trading losses

Generally

Transactions in securities

Transfer of assets

Transfer of assets abroad

Transfer of business to

Transfer of place of management, taxation of unrealised exchange rate gain

Transfer of right to receive income

Transfer of trade

Transfer pricing

Transfers

Associated companies, between

Into, transferor connected

Transferor connected to

Transfers of trade without change of ownership

Turnover test threshold

UK property losses

Undertaking, meaning

Unquoted companies

Valuations, compliance costs

Value shifting

Vehicles of realisation

Venture capital trusts

Winding up

– see Winding up

Winding-up

– see Winding up

Winding-up, exempt documents