Accrued expenses, restriction on relief

Commentary – Tax Reporter ¶223-200

Allowable deductions

Legislation/Regulatory – CTA2009 s. 196, 197

Amounts counting as

Commentary – Tax Reporter ¶223-110 ; Tax Reporter ¶709-160

Assignment of copyright etc.

Commentary – Tax Reporter ¶223-120

Basic meaning of post-cessation receipt

Legislation/Regulatory – ITTOIA2005 s. 246
HMRC Guidance – BIM90030 ; CA15200

Carry-back, election to

Legislation/Regulatory – ITTOIA2005 s. 257 ; TMA70 Sch. 1B, para. 5
HMRC Guidance – LLM5360

Cars and motor cycles

Commentary – Tax Reporter ¶223-110

Charge to tax

Extent of

Legislation/Regulatory – CTA2009 s. 189
HMRC Guidance – BIM90015

Generally

Legislation/Regulatory – CTA2009 s. 188 ; ITTOIA2005 s. 242
HMRC Guidance – BIM90010 ; CTM02100

Property business

Legislation/Regulatory – CTA2009 s. 280, 281
HMRC Guidance – CTM02100

Corporation tax interaction

Commentary – Tax Reporter ¶223-110

Debts paid after

Legislation/Regulatory – CTA2009 s. 192 ; ITTOIA2005 s. 248

Debts paid/released after cessation

Commentary – Tax Reporter ¶223-110 ; Tax Reporter ¶709-160

Debts released after

Legislation/Regulatory – CTA2009 s. 193 ; ITTOIA2005 s. 249

Deductions

Commentary – Tax Reporter ¶223-200 ; Tax Reporter ¶709-170

Deductions allowable

Legislation/Regulatory – ITTOIA2005 s. 254, 255

Earned income

Commentary – Tax Reporter ¶223-300
Legislation/Regulatory – ITTOIA2005 s. 256
HMRC Guidance – BIM90025 ; BIM90075

Election to carry back

Accounting period in which receipt is received

Legislation/Regulatory – CTA2009 s. 200

Deductions already made not displaced

Legislation/Regulatory – CTA2009 s. 199

Generally

Legislation/Regulatory – CTA2009 s. 198

Property business

Legislation/Regulatory – CTA2009 s. 286

Election to carry-back

Commentary – Tax Reporter ¶223-300 ; Tax Reporter ¶709-180
HMRC Guidance – BIM90075

Expenses incurred

Commentary – Ford on Tax Losses 2.3.4

Extent of charge

Legislation/Regulatory – ITTOIA2005 s. 243
HMRC Guidance – BIM90015

Generally

Commentary – Tax Reporter ¶223-000 ; Tax Reporter ¶260-095 ; Tax Reporter ¶709-150
Case Law – Carson (H.M. Inspector of Taxes) v. Cheyney's Executor ; Purchase (H.M. Inspector of Taxes) v. Stainer's Executors

Gifts to charities, benefit attributable to

Commentary – Tax Reporter ¶223-110 ; Tax Reporter ¶709-160

Income charged

Legislation/Regulatory – ITTOIA2005 s. 244

Local enterprise organisations, contributions to

Commentary – Tax Reporter ¶223-110 ; Tax Reporter ¶709-160

Loss relief interaction

Commentary – Tax Reporter ¶223-200

Loss reliefs

Commentary – Ford on Tax Losses 6.1

Lumps sums paid to personal representatives for copyright etc.

Legislation/Regulatory – ITTOIA2005 s. 253

Meaning

Commentary – Tax Reporter ¶223-100 ; Tax Reporter ¶223-110 ; Tax Reporter ¶709-160
Legislation/Regulatory – CTA2009 s. 190, 282, 283
HMRC Guidance – BIM90030

Mutual concerns, distribution of assets

Commentary – Tax Reporter ¶223-110 ; Tax Reporter ¶709-160

Other amounts treated as post-cessation receipts

Legislation/Regulatory – CTA2009 s. 191 ; ITTOIA2005 s. 247

Person liable

Legislation/Regulatory – ITTOIA2005 s. 245
HMRC Guidance – BIM90020

Post-cessation expenditure

Legislation/Regulatory – ITTOIA2005 s. 250

Post-cessation expenditure, receipts relating to

Commentary – Tax Reporter ¶223-110

Property business

Allowable deductions

Legislation/Regulatory – CTA2009 s. 285

Charge to tax

Legislation/Regulatory – CTA2009 s. 280, 281

Election to carry back

Legislation/Regulatory – CTA2009 s. 286

Meaning of post-cessation receipts

Legislation/Regulatory – CTA2009 s. 282, 283

Transfer of rights if transferee not carrying on property business

Legislation/Regulatory – CTA2009 s. 284

Property businesses

Charge to tax

Legislation/Regulatory – ITTOIA2005 s. 349, 350

Corporation tax charge, businesses within

Legislation/Regulatory – ITTOIA2005 s. 356

Income charged

Legislation/Regulatory – ITTOIA2005 s. 351

Meaning of post-cessation receipt

Legislation/Regulatory – ITTOIA2005 s. 353, 354

Person liable

Legislation/Regulatory – ITTOIA2005 s. 352

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

Legislation/Regulatory – ITTOIA2005 s. 355

Property income

Commentary – Tax Reporter ¶712-030

Relevant UK earnings

Legislation/Regulatory – ITTOIA2005 s. 256

Reliefs available

Commentary – Tax Reporter ¶223-200

Sums recovered

Legislation/Regulatory – ITTOIA2005 s. 250

Sums that are not

Commentary – Tax Reporter ¶223-120

Transfer of rights

Commentary – Tax Reporter ¶223-110 ; Tax Reporter ¶709-160

Transfer of rights if transferee not carrying on trade

Legislation/Regulatory – CTA2009 s. 194 ; ITTOIA2005 s. 251
HMRC Guidance – BIM42745 ; BIM90050

Transfer of trading stock or work in progress

Commentary – Tax Reporter ¶223-120
Legislation/Regulatory – CTA2009 s. 195 ; ITTOIA2005 s. 252
HMRC Guidance – BIM90055 ; BIM90060

Unremittable income

Commentary – Tax Reporter ¶223-110 ; Tax Reporter ¶709-160

Urban generation companies, contributions to

Commentary – Tax Reporter ¶223-110

Valuation of stock

Commentary – Tax Reporter ¶223-110

Valuation of work in progress

Commentary – Tax Reporter ¶223-110