Available, meaning

Beneficiaries income from estates in administration

– see Estate income

Capital distinguished

Capital, distinction from

Death, computation

Deductions

– see Deductions

Discretionary trusts

Earned

– see Earned income

Employment

Employment income

Exempt

– see Exempt income

Exempt income generally

Films and sound recordings

Foreign

Grossing up

– see Grossing-up

Inheritance tax, normal expenditure out of income

Intellectual property

Inter-group

Interim, residuary gifts

Investment

Land

Land and property

Meaning

Money used for payments on account

Nature of

Normal expenditure out of

Not otherwise charged

Charge to tax

Income charged

Person liable

Partnerships

Pension income

Property

Property not producing, settled residue

Relief from income tax and corporation tax

Remittance basis

Returns

– see Returns

Savings

Savings and investments

Settled residue, adjustment for liabilities

Settlements

Social security

Source of

Sources

Tax deducted at source

Telecommunication rights

Trade

Trading

Transfer of right to receive

Trusts

– see Trust income