Debts
Associated companies, interest payable
Attribution of payments
Bad
Bad debt relief
Bad, credit for
Bankruptcy order, court's jurisdiction
Business assets sold to satisfy
Generally
Regulations
Capital gains tax
Foreign currency bank accounts
General provisions
Generally
Loans to traders, relief
Location
Chargeable consideration
Debt, defined
Gifts
Joint owners
Overview
Planning obligations
Chargeable gains
Allowable loss
Connected persons
Convertibility
Debt on a security
Default on mortgage granted by vendor
Deferred consideration
Disposal of a debt
Documentation
Exceptions
Foreign currency bank accounts/deposits
Generally
Investment nature
Loans to traders
Marketability
Property transferred in satisfaction of a debt
Qualifying corporate bonds
Reorganisations involving debentures
Term/early redemption
Transfers between groups
Collection and factoring
Collection services
Companies
Consortium relief
Conveyance in consideration of
Corporate and government
Corporation tax problem
Country-risk
Crown proceedings
Crown's priority in insolvencies
Deductions, restriction of
Derivative contracts
Generally
Direct recovery by HMRC
Disallowed as deduction
Factoring and discounting
Finance leases
Foreign exchange gains and losses
Funding bonds issued in respect of interest
Goods sold in satisfaction of
Groups, assignment between members
Incurred and subsequently released
Inheritance tax
Locality
Repayment of non-deductible
Transfers on death
Instalments, paid by
Intangible assets
Intangible fixed assets
Interest
Loan relationships
Loans to traders, guarantee
Managed service companies
Nil-rate band discretionary trusts
Outstanding at date of death
Overseas governments
Overseas trade debts
Overseas, relief for
Post-cessation receipts
Preferential debts
Preferential, categories of
Generally
Preferential, insolvency
Preferential, priority
Preferential/non-preferential, voluntary liquidation
Release or write off
Released
Released, treated as trading receipts
Set-off of credits and debits
England, Wales and Northern Ireland
No set-off where insolvency procedures applied
Retained funding bonds, tender by commissioners
Right to be paid a sum transferred
Sovereign
Statutory
Bankruptcy order where returns incorrectly recording VAT payable
Set-off by Crown
Taking control of goods
England and Wales
Procedures
Scotland, summary warrant
Tax
Tax liability extinguished by agreement
Tax relief for bad and doubtful debts
Trading expenditure
Accountancy practice
Advances on loan
Distinction between bad debts and losses
Evidence required
Generally
HMRC's guidance
Overseas debts
Post-cessation receipts
Subsequent recovery
Waivers and slow payers
Trading receipts
Transactions in, loss relief
Unremittable trade debts
Generally
Relief for
Restrictions on relief
Withdrawal of relief
Writing off