Accounts and records

Acquisitions subject to excise duty by non-taxable persons

Assessment for interest overpayments


Business property relief, shares

Capital distributions, shares

Chargeable gains


Company distributions


Corporation tax

Expense of liquidation

Late filing of return

Effect of winding-up

– see Winding up

Groups of companies

Beneficial ownership, meaning

Chargeable gains

Intangible fixed assets

Mutual trading

Payments received by shareholder out of proceeds

Person carrying on business, taxable person treatment

Preferential debt, priority

Trade, realisation of assets

Transactions in securities

Venture capital trusts

Voluntary, preferential/non-preferential debts