– see also Charitable gifts

Adjusted net income

Commentary – Golding and Connolly on Advising British Expats 4.1.3

Admission charges

Commentary – Indirect Tax Reporter ¶10-075 ; Indirect Tax Reporter ¶50-836

Admission rights

Commentary – Tax Reporter ¶116-350

Anti-avoidance

Commentary – Tax Reporter ¶815-330

Charged amount of income and capital gains

Commentary – Tax Reporter ¶116-100

Charities and bodies treated as charities

Commentary – Tax Reporter ¶116-200

Charity shops

Commentary – Tax Reporter ¶815-850

Claims

Commentary – Tax Reporter ¶815-850

Community amateur sports clubs

– see Community amateur sports clubs

Declarations

Commentary – Tax Reporter ¶116-450

Declarations, alleged donations

Case Law – Simpson v. R & C Commrs (2009) Sp C 732

Donations

Commentary – Tax Reporter ¶815-330

Election to carry-back relief

Commentary – Tax Reporter ¶116-100

Exemption from tax

Commentary – Tax Reporter ¶815-010 ; Tax Reporter ¶815-330

Form of relief

Commentary – Tax Reporter ¶116-050

Generally

Commentary – Tax Reporter ¶116-000 ; Quick Overview ¶62800 ; Quick Overview ¶62815
Case Law – Battle Baptist Church v IR Commrs & Anor

Gifting of tax repayments 2003–04 to 2011–12

Commentary – Tax Reporter ¶116-500

Income tax to which donor is charged for tax year

Commentary – Tax Reporter ¶116-150

Increased total of gifts

Commentary – Tax Reporter ¶116-100

Limitations on associated benefits

Commentary – Tax Reporter ¶116-300
Case Law – St Dunstan's v Major (HMIT)

Loans released

Case Law – Battle Baptist Church v IR Commrs & Anor (1995) Sp C 23

Non-qualifying income

Commentary – Tax Reporter ¶116-100

Personal reliefs, adjusted net income

Commentary – Tax Reporter ¶155-600

Pitfall for expats

Commentary – Golding and Connolly on Advising British Expats 4.4 ; Golding and Connolly on Living and Working Abroad 6.3.4

Qualifying donation, repayment of tax

Case Law – Osborne [2010] TC 00650 ; St Dunstan's v Major (HMIT) (1997) Sp C 127

Qualifying donations

Commentary – Tax Reporter ¶116-250
Case Law – Simpson v. R & C Commrs

Recovery of tax deemed to have been deducted

Commentary – Tax Reporter ¶116-150

Retail

Commentary – Tax Reporter ¶116-000
Case Law – Battle Baptist Church v IR Commrs & Anor

Settlor-interested settlements

Commentary – Tax Reporter ¶356-500

Small donations scheme

Commentary – Tax Reporter ¶815-850