Age allowances

Agricultural property relief, succession on death

American wives of UK-domiciled taxpayers

Annual payments

Assessment

Assessment on wife's estimated income

Assets held on 6th April 1965

Blind person's allowance

Blind persons allowance

Business expansion scheme

Capital gains tax

Generally

Private residence relief

Residence

– see Residence

Retirement relief

Capital payments from family settlement, indirect receipt

Certificates of tax deposit, compensation

Charge to tax

Generally

Joint income

Chargeable gains

Appropriations of trading stock

Disposals between spouses

Jointly-owned assets

Private residence relief

Replacement of business assets

Retirement relief

Separate taxation

Shares and securities, inter-spouse transfers

Transfers between

Common law wife, entitlement to higher allowance

Connected persons

Corporate venturing scheme

Deemed employed earners

Deemed non-employment

Deemed secondary contributors

Disposal of shares to wife, capital gains tax

Divorce, disposal of share in property

Divorced/separated

Domicile

Domicile retained

Employment-related loans

Enterprise investment scheme

Equality of treatment

General provision

Generally

Gifts of business assets

Gifts to settlor-interested settlements

Inclusion of wife's income in husband's total income

Individual savings accounts

Inheritance tax

Charging provisions

Disposition for maintenance of

Dispositions, associated operations

Domicile

Gifts

Heritage maintenance funds, property leaving the fund

Intestacy, redemption of life interest in residuary estate

Maintenance

Transfers between

Intermediaries

Joint employment

Joint income

Jointly held property

Declarations of unequal beneficial interests

Generally

Life assurance

Deferred annuities

Policies

Living together, treated as

Loans to traders

Maintenance payments

Married couple's allowance

Married man's allowance, entitlement

Married women reduced rate election

Matrimonial Causes Act 1973, orders for payments of lump sums

Meaning

Meaning of spouse

Member states, non-residents income

Mortgage interest relief, time-limit for allocation of interest election

National Insurance contributions

Non-residents, personal reliefs

Partnership in business

Pension sharing on divorce

Personal allowance

Personal reliefs

Bereavement benefits

Civil partnerships

Generally

Private residence relief

Generally

Reductions in tax

Adjusted net income, meaning

Election for new rules to apply

Generally

Indexation

Minimum amount

Personal reliefs

Year of marriage/entry into civil partnership

Residence

Retirement relief

Separate taxation of wife's earnings

Separated, husband assessed on wife's income

Separation

Settlement income

Settlements

– see Settlements

Share incentive plans

Transfer of business to a company

Transferable tax allowance

Appropriate percentage

Election to reduce personal allowance

Generally

Procedure for making and election

Tax reduction

Transferable amount

Transfers between

Transfers between spouses, unmarried person

Travel costs and expenses