Crane over-sailing

Data-gathering powers: relevant data-holder

Exempt interests


Corporate venturing scheme, excluded activity

Enterprise investment scheme, excluded activity

Venture capital trusts, excluded activity

Franchise agreements


Interests of negligible value

Leases distinguished


Agreement related to the licence

Calculation of income chargeable to tax

Chargeable event

Disposal of the licence, meaning


Licence, meaning

Non-active partner, meaning

Profits relating to the licence, meaning

Relevant disposal


Obligation to refrain from pursuing or exercising any right

Place of supply of services

Reverse charge

Occupation under

Occupy land

Oil and gas exploration

– see Oil taxation

Oil extraction activities

Partnership trading losses

Calculation of amount of income treated as received

Charge to tax

Disposal of the licence, meaning

Exit charge

Income treated as arising when a chargeable event occurs


Patent rights, connected with

Patents, connected with

Payments received for non-supplies

Residence occupied under, private residence relief

Statutory, Police and Crime Commissioners issuing

Tax point

Telecommunications cable systems

Transfers and assignments

Place of supply

Reverse charge

Transfers/assignments/obligation to refrain: place of supply of services to non-business customers outside EU