Businesses

Capital gains tax

Consideration

Generally

Gifts

Capital gains tax on gifts

Companies

Corporation tax

– see also 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