HM Revenue and Customs interpretations and decisions
Accountancy expenses arising out of accounts investigations
Capital allowances, abortive capital expenditure on machinery and plant, CAA2001 s. 67, 68
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
Shotguns
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