Businesses

Legislation/Regulatory – FA2009 Sch. 53, para. 7 ; IHTA84 s. 227
HMRC Guidance – IHTM25122 ; IHTM30191 ; IHTM30216 ; IHTM30219 ; IHTM30241 ; IHTM30242 ; IHTM30244 ; IHTM30264 ; IHTM30282 ; IHTM30283 ; IHTM30290 ; IHTM30300

Capital gains tax

Consideration

Legislation/Regulatory – TCGA92 s. 280

Generally

Commentary – Tax Reporter ¶183-025

Gifts

Legislation/Regulatory – TCGA92 s. 281

Capital gains tax on gifts

Commentary – Quick Overview ¶1800

Companies

Legislation/Regulatory – FA86 s. 107 ; IHTA84 s. 234(2), (3)
HMRC Guidance – IHTM30216

Corporation tax

– see also Corporation tax

Affected companies

Commentary – Tax Reporter ¶183-445

Amount of

Commentary – Tax Reporter ¶183-465
HMRC Guidance – CTM92650

Due dates

Commentary – Tax Reporter ¶183-455
HMRC Guidance – CTM92590

Generally

Commentary – Tax Reporter ¶183-435 ; Key Data ¶2-200

Information powers

Commentary – Tax Reporter ¶183-475

Interest payments

Commentary – Tax Reporter ¶183-433
HMRC Guidance – CTM92730

Large companies, application to

Commentary – Tax Reporter ¶183-445

Lease premiums

Commentary – Tax Reporter ¶711-600

Oil companies

Commentary – Tax Reporter ¶798-500

Overpayments

Commentary – Tax Reporter ¶183-465
HMRC Guidance – CTM92650

Penalties

Commentary – Tax Reporter ¶183-485

Underpayments

Commentary – Tax Reporter ¶183-465
HMRC Guidance – CTM92650

Corporation tax self-assessment

– see Corporation tax self-assessment (CTSA)

Employee share scheme, exercise of option

Case Law – Hunt (HM Inspector of Taxes) v. Murphy. [1992] BTC 28

First instalment

Legislation/Regulatory – IHTA84 s. 227(3)
HMRC Guidance – IHTM30140 ; IHTM30362

Gifts with reservation

Legislation/Regulatory – FA87 s. 58

Inheritance tax

Generally

Commentary – Quick Overview ¶1960 ; Key Data ¶8-320

Interest

Commentary – Tax Reporter ¶183-255

Option to pay by

Commentary – Tax Reporter ¶183-215

Payment of tax

Commentary – Tax Reporter ¶183-235

Property qualifying

Commentary – Tax Reporter ¶183-225

Reimbursement of executors

Commentary – Tax Reporter ¶183-135

Sale of instalment option property

Commentary – Tax Reporter ¶183-245

Tax burden, allocation among beneficiaries

Commentary – Tax Reporter ¶629-700

Transfers made by

Commentary – Tax Reporter ¶616-700–Tax Reporter ¶616-800

Transfers within seven years before death

Commentary – Tax Reporter ¶612-250

Interest on

Legislation/Regulatory – IHTA84 s. 234
HMRC Guidance – IHTM25122 ; IHTM30191 ; IHTM30214 ; IHTM30363

Land

Legislation/Regulatory – FA2009 Sch. 53, para. 7 ; IHTA84 s. 227

Late payment interest

Legislation/Regulatory – F(No. 3)A2010 s. 25, Sch. 9, para. 17 ; FA2009 Sch. 53, para. 11A, 14A
HMRC Guidance – CH140100 ; CH140120 ; CH141100 ; CH141120 ; CH142100 ; CH142220 ; CH142240 ; CH142260 ; CH142280 ; CH142300 ; CH143020 ; CH143040 ; CH143240 ; CH143260 ; CH143280 ; CH143300 ; CH143320 ; CH143340 ; CH143360 ; CH143380 ; CH145020 ; CH145040 ; CH145060 ; CH145080 ; CH145100 ; CH149950 ; SALF305 ; SAM20001 ; SAM20030 ; SAM20061 ; SAM20120

Late payments

Legislation/Regulatory – FA2009 Sch. 53, para. 7

Lease premiums

Legislation/Regulatory – ITTOIA2005 s. 299
HMRC Guidance – SAM80072 ; SAM80073 ; SAM80077

Participator's entitlement to withhold

Legislation/Regulatory – ESC I5

Petroleum revenue tax

Legislation/Regulatory – FA82 Sch. 19 ; FA99 s. 99(2)

Purchase of machinery, additional sterling cost in meeting instalments

Case Law – Van Arkadie (H.M. Inspector of Taxes) v. Sterling Coated Materials Limited. [1983] BTC 11

Sale of property

Legislation/Regulatory – IHTA84 s. 227(4)-(6)
HMRC Guidance – IHTM25122 ; IHTM30322 ; IHTM30323

Shares

Legislation/Regulatory – FA2009 Sch. 53, para. 7 ; IHTA84 s. 227

Ten equal yearly

Legislation/Regulatory – IHTA84 s. 227(1)
HMRC Guidance – IHTM14541 ; IHTM26190 ; IHTM30201 ; IHTM30204 ; IHTM30243 ; IHTM30272 ; IHTM30290 ; IHTM30311 ; IHTM30324

Transfers by

Legislation/Regulatory – IHTA84 s. 262
HMRC Guidance – IHTM04023 ; IHTM10362 ; IHTM14871 ; IHTM28120

Very large companies

Days of payment

Legislation/Regulatory – SI 1998/3175 reg. 5AZA

Woodlands

Legislation/Regulatory – IHTA84 s. 229
HMRC Guidance – IHTM30191 ; IHTM30300