Connected persons
Allowable expenditure
Assured tenancy allowances
Avoidance devices
Business expansion scheme, qualifying conditions for relief
Capital allowances
Anti-avoidance
Generally
Overseas leasing
Ships
Short-life assets
Successions
Capital allowances on sale
Capital gains tax
Generally
Losses
Meaning
Rights or restrictions over assets
Series of transactions
Capital losses, restrictions re
Car hire expenses
Chargeable gains
Allowable loss
Control over company
Debts
Family relationship
General provisions
Generally
Partnerships
Table of persons connected with individual/trustee or company
Transactions between
Transfers between
Trusts and settlements
Valuation
Chargeable gains, capital loss on sale of shares
Community investment tax relief
Companies
Purchase of own shares
Company distributions
Consideration received by, under avoidance schemes
Continuous supplies of goods or services, tax point
Continuous supplies of services, annual tax point
Corporate venturing scheme
Defined
Direction that supplies accounted for at open market value
Dispositions not intended to confer gratuitous benefit
Enterprise investment scheme
Generally
Gifts of business assets, foreign-controlled companies
Gifts of trading stock to charities
Inheritance tax
Companies
Individuals
Significance
Transactions between
Trustees
Inheritance tax, dispositions, no gratuitous intent
Integral features
Loan relationships
Local enterprise agencies
Long-term asset
Destruction of
Disposal of
Loss of
Meaning
Mineral extraction allowances
Oil taxation
Corporation tax
Petroleum revenue tax
Patent allowances
Plant and machinery allowances, anti-avoidance provisions
Purchase by company of own shares
Recovery of excess relief
Research and development
Research and development allowances
Reverse premiums
Seed enterprise investment scheme
Short life assets
Taxable amount, compatibility of national provisions with Community law
Transactions between
Transactions in land
Trustees
Valuation of trading stock
Value added tax
Value of supply
Acquisition of goods
EU law
Generally
Leasing between connected persons
Over valuation