Abolition post-2011

Capital gains tax, interaction with

Connected persons, transactions between

Controlled foreign companies

Data processing centre

Disentitlement of allowance, anti-avoidance provision

Dwelling-houses let on assured tenancies

Enterprise zones

– see also Enterprise zones

Enterprise zones, balancing events

Fixtures on which plant and machinery allowances have been claimed

Generally

Hotels

Long-leases, time-limits for election

Meaning

Nuclear Decommissioning Authority

Oil taxation

Overview

Phasing out

Pre-April 2011

Qualifying trades

Relevant interest

Roads on industrial estates

Small workshops for separate lettings to small businesses

Storage of goods and materials

Tonnage tax

Transactions between connected persons

Transfer of UK trade to a company in another member state

Value added tax additional liabilities and rebates

Warehouse

Construction expenditure

Storage of goods on their arrival by sea or air into any part of the UK

Water companies reorganisation, writing-down allowances

Wholesale supermarkets

Withdrawal

Workshops, letting as separate units to small businesses

Writing-down allowances

Phasing out