Allowable expenditure

Blind person's allowance, transfer of

Branch exemption regime

Capital gains tax rebasing

Chargeable gains

Loss, unascertainable consideration

Private residence relief

Quoted shares and securities

Re-basing (companies only)

Claim periods

Contracting-out certificates, employments covered by

Controlled foreign companies

Convertible securities

Cross-field allowance

Deferred unascertainable consideration, treatment of loss

Electronic delivery

Ethane used for petrochemical purposes, alternative valuation of

Following discovery assessment

Gas banking schemes

General modifications

Gifts to employee trust

Herd basis

– see also Herd basis


In writing

Inheritance tax

Payments dates and interest

Land managed as one estate

Limited effect of

Long-funding leases

Main residence

Married couple's allowance, transfer of relief

Married women/widows, National Insurance contributions

Mortgage interest allocation, independent taxation

Nature of

NIC (transferring liabilities)

Notice of

Different spreading period specified in

Timing of

Oil fields to become non-taxable

Opting out of restricted securities regime

Overview of different types

Paper for paper transactions


Petroleum revenue tax


Valuation of gas

Pipelines earning tariffs, election option

– see Pipelines

Private residence relief

Quoted shares and securities

Reallocate a gain or loss within a group

Restricted securities

Securities options

SIP (accumulation period)

Specific modifications

Time limits

Tonnage tax

– see Tonnage tax