Artificial transaction in land

Basis of assessment years to 2004–05

Corporation tax (pre-1 April 2009)

Gains on life insurance policies pre-31 March 2008


Gains from foreign discretionary trust


Offshore funds


Anti-avoidance provisions

Case law

Commission, cashbacks and discounts

Commodity and financial futures and traded options

Consultancy fees

Copyright material

Dues levied

Expenses and allowances

General charge

Gratuitous payments

Licence fees


Miscellaneous receipts

Partnership losses

Provision of services not otherwise chargeable

Sale of property

Volunteer workers mileage allowances

Rental income

Retained rent payments

Short-term lettings