Post-cessation receipts
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
Generally
Property business
Corporation tax interaction
Debts paid after
Debts paid/released after cessation
Debts released after
Deductions
Deductions allowable
Earned income
Election to carry back
Accounting period in which receipt is received
Deductions already made not displaced
Generally
Property business
Election to carry-back
Expenses incurred
Extent of charge
Generally
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.
Meaning
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