Annual payments

Capital allowances

– see also Patent allowances

Allowable qualifying expenditure

Balancing allowances and charges

Calculation of allowances and charges

Finance lease or loan

Generally

Giving effect to allowances and charges

Income from patents, meaning

Inventors, allowances for

Licences, meaning

Major lump sum

Non-traders, allowances for

Patent rights, meaning

Pre-1 April 1986 expenditure

Profits from sale of patent rights

Qualifying and non-qualifying trade expenditure

Sales between connected persons

Successions

Total disposal receipts

Writing-down allowances

Corporation tax

Computation of profit

Generally

Licences connected with patents

Partnerships

Relief for expenses

Spreading rules

Crown use

Deductible expenditure

Deduction at source

Annual payments for dividends or non-taxable consideration

Double taxation arrangements, treaty rate

Duty to deduct

Generally

Gross payments

Qualifying annual payment, meaning

Sale of patent rights, payments to non-residents

Double taxation relief

Estates in administration

Fees and expenses, deductions for

Generally

Importation of material relating to, relief

Income from, meaning

Inventor's expenses

Licences connected with

Location of assets

Obligation to refrain from pursuing or exercising any right

Place of supply of services

Reverse charge

Partnerships

Payments received after deduction of tax

Reduced corporation tax rate for profits attributable to

Active ownership condition

Anti-avoidance provisions

Calculating trade profits

Cessation of trade, set-off of losses

Commencement

Cost-sharing arrangements

Determination of relevant IP profits

Development condition

Elections

Elections, small claims treatment

Excluded income

Exclusive licence, meaning

Finance income

Generally

Group, meaning

Groups, set-off of IP losses

Incorporation of qualifying items, anti-avoidance provisions

Interpretation

Invention, meaning

Licences conferring exclusive rights, anti-avoidance provisions

Losses, set-off amount

Marketing assets return figure

Mixed sources of income

Notional royalty

Partnerships

Profits arising before grant of right

Qualifying companies

Qualifying development, meaning

Relevant IP income

Relevant IP losses

Relevant IP profits

Research and development expenditure, shortfall in

Routine deductions

Routine return figure

Small claims treatment

Specified rights

Streaming

Tax advantage schemes, anti-avoidance provisions

Total gross income of trade

Transfer pricing

Transitional provisions

Relief for payments

Abolition of relief

Rights

Acquisition of

Charge to tax

Computation of profit

Death of seller

Future

Generally

Grant of

Licences connected with

Licences connected with patents

Non-residents

Partnerships

Relief for expenses

Spreading rules

UK-resident sellers

Winding-up of body corporate

Royalties

Companies

Deduction of tax at source

Double taxation relief

Sales of rights, charge to tax

Adjustments where tax has been deducted

Amounts charged

Application

Apportionment where property sold together

Capital sums, meaning

Contributions to expenditure

Death of seller

Deduction of tax from payments to non-residents

Exchanges

Future patent rights, right to acquire

Generally

Income charged

Instalments

Licences

Non-resident seller, spreading rules

Partnerships

Person liable

Rights to acquire future rights

Spreading rules

Sums paid for Crown use

Winding up of body corporate

Spreading royalties over several years

Tax point

Transfers and assignments

Place of supply

Reverse charge

Transfers/assignments/obligation to refrain: place of supply of services to non-business customers outside EU