Agreements to forgo

Legislation/Regulatory – FA2009 s. 25

Calculation of tax liability

Legislation/Regulatory – ITA2007 s. 23-25

Claims

– see Claims for reliefs and allowances

Contributions to flood and coastal erosion risk management projects

Legislation/Regulatory – FA2015 s. 35

Discretionary trust, payments out of

Legislation/Regulatory – ESC B18

Double taxation relief

– see Double taxation relief

Entrepreneurs' relief

– see Entrepreneurs' relief

Farming and market gardening

– see Farming and market gardening

Films

– see Film loss relief

Foreign income

– see Foreign income

Foster carers

– see Care relief

Group

– see Group relief

Interest

– see Interest relief

Life assurance premium relief

– see Life assurance relief

Losses

– see Loss relief; Trade loss relief

Mortgage interest

– see MIRAS; Mortgage interest relief

Pension scheme investment income

Legislation/Regulatory – ICTA88 s. 614

Personal

– see Personal reliefs and allowances

Private residence

– see Private residence relief

Property business

– see Property business loss relief

Re-investment relief

– see Re-investment relief

Removal from office or employment

– see Termination payments

Rent-a-room

– see Rent-a-room scheme

Retirement annuities

– see Retirement annuities

Retirement payments

– see Termination payments

Roll-over relief

– see Replacement of business assets

Shares

– see Share loss relief

Transfer of securities

– see Accrued income scheme

Vocational training

– see Training or retraining; Vocational training relief