Companies with investment business
Accounting periods pre-1 April 2004
Change in ownership: asset transferred within a group
Generally
Change in ownership: general provisions
Generally
Significant increase in the amount of a company's capital
Contributions to local enterprise organisations/urban regeneration companies
Dealing in investments
Taxation of amounts taken as reserves
Deductibility of interest, Ramsay principle
Derivative contracts
Generally
Housing society, carry forward of excess charges on income
Industrial development grants
Investment bank's unnamed clients, issue of notice to
Loan relationships
Loans realised at loss, group relief entitlement
Management expenses
Accountants and solicitors' fees
Amounts treated as
Capital nature, expenses of
Case law
Deductibility of expenses
Deduction
Delisting of shares
Generally
Investment and unallowable purpose test
Meaning of investment company
Particular expenses
Targeted anti-avoidance rule
Management expenses, amounts treated
Amounts accepted by HMRC or the courts
Amounts not deductible as expenses of management
Capital allowances
Coastal erosion risk management project
Cost of setting up a SAYE option or CSOP scheme
Expenses falling within category 1
Expenses falling within category 2
Generally
Pension contributions
Management expenses, relief for
Accounting periods to which expenses are referable
Accounts conforming with GAAP
Accounts not conforming with GAAP
Accounts not drawn up
Claw-back of relief
Excess management expenses
Order of deductions
Profit transfer TAAR
Receipts: certain types of income
Open-ended investment company
Payment of interest on loan, Ramsay principle
Receipts
Repayments under Financial Services and Markets Act 2000
Restrictions on relief
Application
Apportionment of amount
Generally