Apportionment of (UK and foreign income)

Authorised unit trust amalgamating/converting to open-ended investment company

Calculation of taxable rental income

Carry forward

Companies with investment business

Company with investment business, restriction on deduction

Corporate landlords

Definition

Delisting of shares

Excess expenses – current rules

Excess expenses – former rules (to 31 March 2017)

Generally

Group relief

HMRC guidance

Insurance companies

Investment companies

Generally

Life assurance business, deduction

Manufactured dividends, paid out of Caymans Islands company share premium account

Mineral royalties

Oil extraction activities

Relief for

Trust income

Trustees

Trusts with vulnerable beneficiaries

Unallowable purpose

Unrelieved UK property losses

Waste disposal landfill site restoration payments