Control
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
Controlled foreign companies
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
Meaning
Necessary feature of employment relationship
Practicalities
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