Charge to tax

Commentary – Tax Reporter ¶503-300
Legislation/Regulatory – CTA2010 s. 990 ; ITA2007 s. 842
HMRC Guidance – BIM82160

Chargeable gains

Legislation/Regulatory – TCGA92 s. 285A

Corporation tax

Commentary – Tax Reporter ¶805-120

Corporation tax self-assessment

Legislation/Regulatory – FA98 Sch. 18, para. 91

European Economic Area (EEA) Agreement

Commentary – Tax Reporter ¶103-820

Formation

Legislation/Regulatory – Reg. 2137/85

General provisions

Legislation/Regulatory – Reg. 2137/85

Generally

Commentary – Schwarz on Tax Treaties ¶22-150 ; Essential Tax Companion ¶62155 ; Tax Reporter ¶772-200 ; Tax Reporter ¶805-100

Income tax

Commentary – Tax Reporter ¶772-210

Meaning

Legislation/Regulatory – TCGA92 s. 285A(5)

Partnerships

Commentary – Essential Tax Companion ¶62155

PAYE

Commentary – Tax Reporter ¶496-470

Purpose of

Legislation/Regulatory – Reg. 2137/85

Returns

Commentary – Essential Tax Companion ¶1355
Legislation/Regulatory – TMA70 s. 12A, 98B

Transfer pricing

– see Transfer pricing