Calculation of tax credits

Charitable companies, exemption for

Charities, exemption from tax

Community investment tax relief (CITR)

Dividend income

Enterprise investment scheme

Foreign

Gilt-edged securities held by non-residents, FOTRA status

Individual savings accounts

Pensions

Record keeping

Seed enterprise investment scheme

Settlements on children

Social investment tax relief

Taxation of

Trading receipts

UK tax returns

Unit trusts

Venture capital trusts

Venture capital trusts, relief for

Winding up distributions