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

Herd basis

– see also Herd basis


In writing

Inheritance tax

Payments dates and interest

Land managed as one estate

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

Notice of

Different spreading period specified in

Timing of

Oil fields to become non-taxable


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

Specific modifications

Tonnage tax

– see Tonnage tax