Accounting principles

Assessments

Estimated, reduced or confirmed by commissioners

Generally

Profit or gains from profession

Validity

Author's manuscripts and working papers, sale of

Basis periods years to 2004–05

Corporation tax pre-1 April 2009

Deductions

– see Deductions

Estimated assessments

Commissioners' conduct of proceedings

Commissioners' determination

Income from prostitution

Income from short-term lettings

Insurance companies, deduction of unused profits in making computations of profits

Profits from woodlands

Purchase and sale of land, adventure in nature of trade

Rental income

Statutory trades

Trading venture