Accrued expenses, restriction on relief

Allowable deductions

Amounts counting as

Assignment of copyright etc.

Basic meaning of post-cessation receipt

Carry-back, election to

Cars and motor cycles

Charge to tax

Extent of


Property business

Corporation tax interaction

Debts paid after

Debts paid/released after cessation

Debts released after


Deductions allowable

Earned income

Election to carry back

Accounting period in which receipt is received

Deductions already made not displaced


Property business

Election to carry-back

Expenses incurred

Extent of charge


Gifts to charities, benefit attributable to

Income charged

Local enterprise organisations, contributions to

Loss relief interaction

Loss reliefs

Lumps sums paid to personal representatives for copyright etc.


Mutual concerns, distribution of assets

Other amounts treated as post-cessation receipts

Person liable

Post-cessation expenditure

Post-cessation expenditure, receipts relating to

Property business

Allowable deductions

Charge to tax

Election to carry back

Meaning of post-cessation receipts

Transfer of rights if transferee not carrying on property business

Property businesses

Charge to tax

Corporation tax charge, businesses within

Income charged

Meaning of post-cessation receipt

Person liable

Transfer of rights if transferee does not carry on UK property business

Property income

Relevant UK earnings

Reliefs available

Sums recovered

Sums that are not

Transfer of rights

Transfer of rights if transferee not carrying on trade

Transfer of trading stock or work in progress

Unremittable income

Urban generation companies, contributions to

Valuation of stock

Valuation of work in progress