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