Agency workers

Agricultural property relief

As status test

Assessment and coaching

Associated companies

Business property relief

Capital allowances

Cases: against employment

Cases: for employment

Chargeable gains

Close companies

Community investment tax relief

Companies, value shifting

Conditions for employment

Corporation tax rates

Embedded or granted

Employment income

Enterprise investment scheme relief, issuing company

In business on own account

Intangible fixed assets

IR35 test

Key points

Lloyd's corporate members

Managed service companies


Necessary feature of employment relationship


Reason for using trusts

Required by nature of work

Right of control more important than extent of control

Share loss relief, qualifying trading company

Sufficient framework

Tonnage tax

Venture capital trusts