Accounting bases

Actors

– see Entertainers

Capital gains tax

Gifts of business assets

Non-residents with UK branch or agency

Replacement of business assets

Charge to tax

Chargeable business receipts

Double taxation relief

Estates in administration

Expenses

Foreign income

Illegal activities

Liability to tax

Losses

– see Loss relief

Machinery and plant

Partnerships

– see Partnerships

Plant and machinery allowances

Profession, meaning

Profits chargeable to income tax

Profits from

– see Trade profits

Security assets and services used for personal physical security

– see Security

Self-assessment

Sportsmen

– see Sportsmen

Timing and nature of business results

Cash basis

Generally

Training for

Vocation, meaning