Annual tax on enveloped dwellings (ATED)

Capital gains tax

Companies and other corporate bodies

Assets not fully paid for

Calculating profits

Application of rules

Cash basis

Generally

HMRC guidance

Special rules

Unrelieved qualifying expenditure

Capital allowances

Annual investment allowance, no relief for tax-generated losses attributable to

First-year tax credits

Cash basis: adjustment for capital allowances

Charge on

Exclusions

Charge on UK and overseas property business

Commencement of

Deductions for finance costs, restrictions

Definition of

Furnished holiday lettings

Income from

Insurance companies

Intangible assets, credits and debits

Loss relief, cap on

Losses attributable to annual investment allowances

More than one business

Motoring expenses, mileage rates for unincorporated businesses

Non-resident companies carrying on UK

Ordinary overseas property business

Personal allowance

Plant and machinery allowances, ordinary UK property business

Generally

Use for other purposes

Post-cessation relief

Premiums for leases, capital gains tax/income tax charge

Generally

Instalment payments

Length of lease in complete years

Premium chargeable as gain/rent

Relief for

Set off of trade losses against computation of profits

Tax charge

Tax reduction for finance costs attributable to dwelling house

Time limits for elections and claims

Unincorporated, consultation on the cash basis for