Aggregates levy

Capital allowances and value added tax capital goods scheme

Capital allowances with capital goods scheme

Capital gains

Capital gains tax

Cessation of business

Climate change levy

Corporation tax, information used for VAT purposes

Direct tax treatment

Interest received

Late VAT refunds



Extra-statutory concessions


Income tax and inheritance tax, assets put into settlements

Inheritance tax

Insurance premium tax

Landfill tax


Private use of business assets

Stamp duty land tax

Trading/professional profits

Valuation of supply

Works of art