– see also Schedule A

Acquisition of business, receipts from transferor's property business

Activities not for generating income from land

Additional calculation rule for reducing certain receipts

Adjustment on change of basis

Adjustment expenses

Adjustment income

Generally

Giving effect to negative and positive adjustments

Income charged

Person liable

Agriculture

Appeals against proposed determinations

Determination by Tribunal

Generally

Apportionment of profits in tax year

Apportionment of rents

Apportionment to seller on sale of land

Calculation of profits

Amounts not brought into account

Application of trading income rules

Cost of a dwelling-related loan, meaning

Deductions, rules prohibiting and allowing

Generally

Restricting deduction for finance costs

Calculation of tax credits

Capital allowances

Generally

Qualifying activities

Capital receipts

Caravan sites

Charge

Charge on

Legislative basis

Scope of

Charge to tax

Generally

Income charged

Person liable

Starting or ceasing to be within charge

Territorial scope

Chargeable persons

Charitable companies, exemption

Charitable trusts, exemption

Charities, exemption

Charities, exemption from tax

Commercial occupation of land

Common characteristic

Community amateur sports clubs, exemptions

Companies

Generally

Losses

Companies starting/ceasing to be within charge to income tax

Components of

Computational rules

£1,000 property allowance

Cash basis

GAAP basis

Generally

Corporation tax

Anti-avoidance provisions

Calculating profits

Capital receipts

Caravan sites

Caravan, meaning

Change of accounting basis

Commercial occupation of land

Energy-saving items, expenditure on

Exclusions from charge

Farming and market gardening

Furnished accommodation

Furnished holiday lettings

Generally

Generating income from land, meaning

Houseboat, meaning

Income from Real Estate Investment Trust (REIT)

Land, meaning

Lease plant and machinery

Licence to occupy land, meaning

Losses

Mineral royalties

Mines, quarries and other concerns

Overseas property business, charge to tax

Overseas property business, losses

Post-cessation receipts

Real estate investment trusts

Rent factoring

Rental income v trade profits

Scope of charge

Sea walls

Source of income

Structured finance arrangements

Surplus business accommodation

Thermal insulation

Tied premises

Transactions in land

UK property business, charge to tax

Wayleaves

Woodlands

Corporation tax overview

Deduction of bank interest from profits

Deductions

Allowed/disallowed, interaction between

Energy-saving items

Generally

Lease premiums

Limit on

Losses

Sea walls

Sea walls expenditure

Tenants under taxed leases

Derivative contracts

Dividends

Double taxation relief

Energy-saving items

Energy-saving items, expenditure on

Estates in administration

Exclusion of income taxed as trade profits

Farming and market gardening

Forestry

Furnished accommodation

Furnished holiday lettings

Furnished lettings

Generally

Generally

Generating income from land, meaning

Immovable property

Intangible assets

Integral features

Intellectual property

Interest in land

Interest paid

Items treated as receipts and expenses

Landlords

– see Landlords

Lease premiums

Leases

Leases and premiums

Leasing of plant or machinery

Legislative basis of the current charge

Loan relationships

Losses

Machinery and plant allowances

Mineral deposits

Mineral royalties

Mines and quarries

Mines, quarries and other concerns

Mines, quarries etc.

Mutual business

Non-residents

Other receipts, meaning

Overseas property business

Generally

Rent

Overseas property business, meaning

Overseas property income

Partnerships

Payment of tax by instalments

Personal representatives, changes in

Post-cessation receipts

Premises, meaning

Premiums

Priority rules

Profits, calculation of

Property business, meaning

Real estate investment trusts

Generally

Rent

Rent factoring schemes

Rent, meaning

Rent-a-room relief

Rent-a-room scheme

Rental income v trade profits

Rents receivable

Electric-line wayleaves

Mines, quarries and other concerns

Reverse premiums

Royalties

Sale and leaseback transactions

Claim for repayment

Generally

Repayment of tax, claim for

Sale of land, apportionments

Sale with right to reconveyance

Claim for repayment

Generally

Repayment of tax, claim for

Sea walls

– see Sea walls

Situation of property

Surplus business occupation

Tenants under taxed leases

Tied premises

Timeshares

Trades

Trustees, changes in

UK property business, meaning

Wayleaves

Wayleaves, rent from

Woodlands