Calculation of tax credits

Charitable companies, exemption for

Charities, exemption from tax

Community investment tax relief

Dividend income


Enterprise investment scheme


Gilt-edged securities held by non-residents

Individual savings accounts (ISAs)

Property business

Record-keeping requirement

Seed enterprise investment scheme

Settlements on children

Social investment tax relief

Taxation of

Time limits for elections and claims

Trading receipts


UK tax returns

Unit trusts

Venture capital trusts

Venture capital trusts, relief for

Winding up distributions