Calculation of tax credits

Charitable companies, exemption for

Charities, exemption from tax

Community investment tax relief

Dividend income

Enterprise investment scheme

Foreign

Gilt-edged securities held by non-residents

Individual savings accounts (ISAs)

Property business

Record keeping

Seed enterprise investment scheme

Settlements on children

Social investment tax relief

Taxation of

Time limits for elections and claims

Trading receipts

Trusts

UK tax returns

Unit trusts

Venture capital trusts

Venture capital trusts, relief for

Winding up distributions