Abandoned field

Generally

Unrelievable losses

Accounting for, currency to be used

– see Currency

Agreement to forgo tax reliefs

Allowable

Computation

Determination

Election for set-off

Expenditure, calculating debit or credit in respect of

Gas, disposal of

Generally

Gross

Licence debit/credit

Negative amounts

Notice of assessment, included in

Bad debts

– see Debts

Bank failures, due to

Basis of calculation

Business losses

Business transferred to a company

Carry-back in opening years of trade

Carry-back of terminal losses

Carry-forward

Chargeable gains, offset against

Meaning

Offset against general income

Business use of home

Cap on income tax relief

Capital gains tax

Allowable losses

Anti-avoidance

ATED related losses

Authorised investment fund assets

Capital allowances and renewals allowances

Capital losses

Carry-back

Carry-forward

Chargeable gains of companies

Computation

Connected persons

Death

Debts

Deduction in most beneficial way

Deferred unascertainable consideration, election for treatment of loss

Establishing

Finance Act 2007

Generally

Loans to traders, relief for

NRCGT losses

Personal representatives

Relevance

Relief

Set-off against income

Transactions between connected persons

Trustees, set-off

Carry back

Averaging of farming profits

Bad or doubtful debts

Reduction of taxable income/repayment of amount claimed

Carry forward

Company reconstruction without change of ownership

Double taxation relief

Incompatibility of national legislation with EU law

Later investment income

Prior accounting periods, insurance company

Same trade when relief claimed

Series of transactions and hive downs

Carry-back

Claims under self-assessment

Major change in nature or conduct of trade or business, meaning

North Sea oil and gas installation demolitions

Nuclear Decommissioning Authority

Repayment supplement

Set-off

Carry-forward

Group relief claims

Major change in nature or conduct of trade or business, meaning

Nuclear Decommissioning Authority

Payment for group relief

Ring fence losses

Surrendering losses

Case law

Change in company ownership

Major change in nature or conduct of trade or business, meaning

Chargeable gains

Annual exemption

Indexation allowance

Chargeable gains/allowable losses

Negligible value assets

Claims to utilise losses for carry back relief

Commencement/cessation of trade

Companies

Capital losses

Change in company ownership/major change in nature or conduct of trade

Change of trader without change in ownership

Generally

Miscellaneous transactions

Property business, UK and overseas

Property, UK and overseas losses

Trading losses

Controlled foreign companies

Corporation tax

Calculation

Not connected with trade, disallowed deductions

Patent, profits from exploitation of

Corporation tax assessment, agreement not binding in subsequent years

Deferred unascertainable consideration

Conditions for making an election

Effect of an election under TCGA 1992, s. 279A

Procedures for making an election under TCGA 1992, s. 279A

Right to unascertainable consideration

Disallow losses claimed against general income

Discovery assessment

Activity investment not trade

Reasonable basis for belief tax under assessed

Valid under Taxes Managment Act 1970, s. 29(1)

Effect of partnership settlement agreement

Employment

Enterprise investment scheme share disposals

Entertainers and sportsmen

Existed and available to set off against profits of later periods

Farming and market gardening

Farming losses

Correct application of income tax

Generally

Foreign exchange gains and losses

Foreign exchange losses

Furnished holiday lettings

Future losses, provision in accounts

Government investment written off

Group relief

Groups of companies

Generally

Group relief

– see Group relief

Land with development value

Loans to traders

Mineral leases

Non-resident companies

Oil field interests

Pre-entry losses, restriction on set-off

Schedule D, Case VII

Value shifting

Groups pre-entry losses, contract for sale of losses

Inclusion of trading losses in partners' self-assessment tax returns

Incurred in first two accounting periods

Insurance companies

Leasing partnerships

Limited partners

Limited partnerships

Lloyd's underwriters

Loan relationships

Loans to traders

Generally

Qualifying corporate bonds, early redemption

London Regional Transport

Loss buying

Loss-buying scheme, late claim for group relief

Main residence election

Mines, quarries and other concerns

Miscellaneous transactions

New participator, of

Non-business losses

Normal incident of business

Nuclear Decommissioning Authority

Offshore funds

Oil extraction activities

– see also Oil taxation

Generally

Overseas property business

Partnerships

– see also Partnerships

Generally

Petroleum revenue tax

Planning for

Business use

Development or hope value

Generally

Intention to realise a gain

Non-permitted absences

Non-permitted land as garden or grounds

Withdrawal of elections

Pre-direction accounting periods

Pre-entry losses

Property

Property income

Qualifying corporate bonds

Generally

Withdrawal of relief

Relief

– see also Loss relief

Preceding chargeable periods, set off against assessable profit for

Subsequent chargeable periods, set off against assessable profit for

Terminal

Schedule D, Case VI

Set-off

Appropriation of loss-bearing assets to stock-in trade

Bad or doubtful debt

Double taxation relief

Later investment income

Letting income

One trade against profits of another trade

Profits of same/earlier accounting period

Surplus of franked investment income

Settlements

Beneficiary becoming absolutely entitled

Creation of

Shares

Shipping

Terminal

– see also Terminal losses

Generally

Trade loss relief

Traders non-business losses

Trading in footballer development

Trading losses

Trading on commercial basis, activities amounting to

Transactions in certificates of deposit

Transfer, transaction for valid commercial reasons

Trustees

Absolute entitlement to settled property

Set-off against capital gains

Unconnected

Underwriters

Unquoted shares and securities

Unrelievable, allowance of

Unused, transfer of

Where assets become of negligible value