Accounts, currency to be used

– see Currency

Activities of a preparatory or auxiliary character

Agent of independent status

Alternative investment returns

Attribution of gains

Anti-avoidance provisions

Assets held through non-resident closely controlled companies

Furnished lettings


Groups of companies

Trustees, close company participators

Brokers, transactions through

Capital allowances

Carrying out a transaction of behalf of another

Chargeable gains

Foreign tax



Chargeable profits

Company residence

Corporation tax


Debts between, interest payable

– see Interest

Deemed disposal of assets


Postponement of charge


Charge to tax

Credit for underlying tax

Income charged

Person liable

Double taxation agreements

Double taxation agreements, under

Duty to make PAYE deductions

EEA life insurance companies

Gilt-edged securities, 3.5% interest on War Loan 1952 or after


– see also Groups of companies


Group mismatch schemes

Group relief

Income tax deductions set off against corporation tax

Income tax liability

Disregarded income


Inheritance tax liability

Insurance companies

Group relief

Tax representatives

Insurance companies UK representatives

Investment managers

20 per cent rule

Beneficial entitlement, meaning

Collective investment schemes, application of 20 per cent rule




Qualifying period, meaning

Relevant disregarded income, meaning

Transactions where requirements of 20 per cent rule not met

When a person is regarded as carrying out a transaction

Investment transaction, meaning

Liability to UK taxation

Corporation tax

Double taxation agreements

Income tax

Inheritance tax

Insurance companies, UK representatives

Repayment supplement

Life policies issued by

Limits on liability to income tax

Disregarded annual payments

Disregarded company income, meaning

Disregarded savings and investment income, meaning


Independent broker conditions

Independent investment manager conditions

Lloyd's agents

Loan relationship, ceasing to hold for permanent establishment

Loss relief, receipts of interest/dividends or interest to be included in profits

Loss restriction tax-exempt income

Manufactured overseas dividends

Non-domiciliaries occupying UK residential property

Permanent establishment

Attribution of profits

Company reconstructions

Computation of losses

Controlled foreign companies

Deemed disposals

Determination of profits

Life assurance policies

Life policies issued by

Oil exploration and exploitation

Replacement of business assets by group members

Tax credits

Territorial sea and designated areas

Transfer of assets, postponement of charge on

Transfer of insurance business

Transfer of non-UK trade

Transfer of trading stock within a group


Permanent establishment, trading through UK representative




Obligations and liabilities

Preparatory or auxiliary activities

Recovery of unpaid tax due

Amount payable in consortium case


Disallowed deduction


Notice requiring payment

Related company, meaning

Relevant period, meaning

Time limit for giving notice

Repayment supplement

Separate enterprise principle

Allowable deductions

Arm's length transactions


Costs, disallowed deductions



Insurance companies

Intangible assets, deductions disallowed

Interest or other financing costs, disallowed deductions

Provision of goods or services

Restriction on deductions

Substantial shareholdings exemption

Tax credits, withdrawal

Transactions through broker, investment manager or Lloyd's agent

Designated transactions

Investment managers

Transfer pricing

UK representatives


Insurance companies

Non-resident insurance companies

Persons not treated as

UK representatives, obligations and liabilities

UK residential property