Accountancy expenses arising out of accounts investigations

Capital gains tax

Allowable expenditure, costs of making valuations

Compensation for permanent cuts in milk quotas

Consideration on a share exchange partly in the form of qualifying corporate bonds

Gift of qualifying corporate bonds to a charity

Indexation and rebasing, enhancement expenditure on assets deemed to be held on 31 March 1982 by person making the disposal

Principal private residence relief

Principal private residence relief, residences occupied under licence

Private residence relief, joint but unrelated owner occupiers

Qualifying corporate bonds, devolution on death


Small capital distributions direction under TCGA92 s. 122(2)

Transfers at undervalue to employees or directors

Carry-back claims under self-assessment

Concessions that defer a capital gains tax charge, FA99 s. 76

Corporation tax

Chargeable gains, transfers of shares within a group of companies in exchange for qualifying corporate bonds

Close investment-holding companies, treatment of companies in liquidation

Enterprise investment scheme

Qualifying trades

Inheritance tax

Business and agricultural relief

Gifts with reservation

Post-death variation of inheritance by survivorship

Valuation of assets at the date of death

Intra-group interest and similar sums treated as distributions

Listed on a recognised stock exchange

Meaning of machinery

Schedule D, Case I and II

Expenditure on staff training and development

Self-employed lorry drivers overnight subsistence

Trading receipts of members' golf clubs

Schedule E

Benefits-in-kind, medical check-ups

Operation of PAYE by a company supplying a worker to an agency

Relocation packages ESC A85

Self-assessment, incomplete returns and use of provisional figures in returns

Wines and spirits, capital gains tax treatment