Accounting definition

Accounting practice

Generally

Generally accepted accounting practice

International accounting standards

Advance Assurance

Overview

Business expansion scheme

Capital allowances

Corporation tax additional relief

Generally

Companies claiming under SME scheme

Corporate venturing scheme

Costs, customs value

Deductible expenditure

Definition

Enhanced reliefs

Generally

Legislation

Research and development, meaning

Schemes, development of SME and large company

Enterprise investment scheme

Expenditure

General relief

Expenses

Generally

Research associations, etc., payments to

Generally

Insurance companies

Intangible assets, interaction

Intangible fixed assets

Large companies

Generally

Insurance companies

Meaning

PAYE/NIC liabilities

Qualifying expenditure

Legislation

Meaning

Accounting definition

DTI Guidelines

Generally

Generally accepted accounting practice

HMRC guidance

Statutory definition

Motor cars

Input tax

Self-supplies

Oil taxation

Planning

Pre-registration input tax

Qualifying bodies

Qualifying expenditure

Record-keeping

Relevant research and development, meaning

Small or medium-sized enterprises

Additional deduction in calculating profits of trade

Aggregation

Annex to Commission Recommendation 2003/361/EC, modifications noted

Anti-avoidance

Balance sheet test

Basic relief

Cap on aid

Change in status

Claims for relief

Clinical trials, subjects of

Conditions to be met

Externally provided workers

Going concern

Group companies activities, contracted to

Groups, sub-contracted research and development

Intangible assets

International accounting standards

Large company, meaning

Limits, application

Meaning

NIC liabilities

PAYE liabilities

Pre-trading relief

Qualifying expenditure

Quarterly instalment payment, impact on

Refunds of expenditure

Restrictions on payment of credit

Software or consumable items

Staff costs

Staff headcount limit

Sub-contracting

Subsidised expenditure

Subsidised or capped expenditure

Tax credit, payment of

Time limits, claim

Small or medium-sized enterprises (SMEs)

Definition

Reliefs available

Surrender to group companies

Tax incentives

Trading expenditure, deductions

Vaccine research relief

Vaccines and medicines research relief

Video games relief