Instalment payments
Businesses
Capital gains tax
Consideration
Generally
Gifts
Capital gains tax on gifts
Companies
Corporation tax
Affected companies
Amount of
Due dates
Generally
Information powers
Interest payments
Large companies, application to
Lease premiums
Oil companies
Overpayments
Penalties
Underpayments
Corporation tax self-assessment
Employee share scheme, exercise of option
First instalment
Gifts with reservation
Inheritance tax
Generally
Interest
Option to pay by
Payment of tax
Property qualifying
Reimbursement of executors
Sale of instalment option property
Tax burden, allocation among beneficiaries
Transfers made by
Transfers within seven years before death
Interest on
Land
Late payment interest
Late payments
Lease premiums
Participator's entitlement to withhold
Petroleum revenue tax
Purchase of machinery, additional sterling cost in meeting instalments
Sale of property
Shares
Ten equal yearly
Transfers by
Very large companies
Days of payment
Woodlands