Appellants waiving right to receive dividends, settlement

Building societies

Building society securities

Conditions to be satisfied

Duty to deduct tax

Changes from April 2016

Charities exempt from tax

Claims to carry-back surplus advance corporation tax, cessation of trade

Companies entitled to tax reliefs and exemptions in UK dividends not available to dividends from non-resident companies

Controlled foreign companies

Corporation tax

Deductions

Exemption from tax

Deductions disallowed

Domestic and foreign

Compatibility of national legislation with EU law

Dividends received from companies resident in another member state or non-member country

Economic double taxation

Exemption from corporation tax

Free movement of capital

Freedom of establishment

Grant of full tax credit

Preventing or mitigating charges to tax

Repayment of unlawfully levied tax

Tax credit, equal treatment

Tax credit, partial imputation system

Uniform tax rate

Withholding tax, equal treatment

Double tax relief

Double taxation relief

Generally

Electronic communications

Employee benefit fund payments received by employees

Exemption from withholding tax

Family company, income arising under settlement

Fiscal investment enterprise in Netherlands, deduction of tax at source

Foreign income dividends

Foreign securities

Free movement of capital

Freedom of establishment

Generally

Government securities

Group income

Income

Income arising under settlement, income shifting

Income shifting

Industrial and provident societies

Inheritance tax, waiver

Insurance companies

Loss relief

Manufactured

Nature of

Non-resident companies

Non-resident UK companies

Non-supplies/outside scope of VAT

Generally

Payments made

Parent and subsidiary companies, advance corporation tax

Group income election, raising of new point, abuse of process

Group litigation order

Incorporation of non-discrimination provisions into UK law

Partly deductible VAT

Apportionment

Generally

Public revenue

Rate of tax

Dividend higher rate

Dividend ordinary rate

Generally

Nil rate

Retailers, discounts or distribution of profits

Settlement where settlor retains interest

Share incentive plans

Share premium account of Cayman Islands company, management expenses

Stock

Stock dividends

Stripping

Tax credit

Advance payment mechanism, parent company seeking reimbursement

Certificate of corporation tax paid

Compatibility of national legislation with EU law

Entitlement, discrimination, incorporation into UK law

Free movement of capital

Infringement of taxpayer's rights under EU law

Partial imputation system

Tax credits

– see Tax credits

Taxation of (discretionary trusts)

Taxation of (family investment companies)

Trade investments in overseas companies, credit for underlying tax

Trade-related, use in carry forward of trade losses

Transactions in securities

Underlying tax

Generally

Value added tax

Value shifting

Waiver of

Waiver, non-transfer of value

Waivers

When paid

Withholding under UK/US double tax treaty