Accrued income profits and losses

Accrued income scheme

– see also Accrued income scheme

Generally

Acquisition and disposal by same person on same day

Acquisition by way of bargain at arm's length

All-employees share ownership plans

Allotment

Business expansion scheme, shares issued when allotted

Capital duty exemption

Generally

Asset not excluded from earnings

Bed and breakfasting

Generally

Insurance companies

Beneficial ownership, meaning

Bonus issues

Bonuses paid in form of restricted securities, avoidance scheme

Borrowing and lending

– see Stock lending

Borrowing/lending

– see Stock lending

Building societies

Deduction of tax

Issuing, incidental costs

Marketable securities

Permanent interest bearing shares

Rights to acquire shares

Transfer of business to a company

Business expansion scheme

Generally

Business expansion scheme losses

Indexation allowance

Issue when allotted

Business protection planning

Buy and sell agreements

Buyback scheme

Cancellation of tax advantage

Damages for negligent advice

Calls on shares

Cancellation of tax advantage

Capital distribution, small disposal

Capital distributions

– see also Capital distributions

Disposal of right to acquire shares or debentures

Generally

Capital gains

Capital gains tax

Bed and breakfast transactions

Capital distributions

Close companies

Conversion of securities

Exchange of shares or securities

Generally

Identification rules

Non-marketable government securities

Reconstructions

Reorganisations

Share option scheme shares

Taper relief

– see Taper relief

Value shifting

Capital issues

Chargeable gains of companies, currency to be used

Charitable companies, approved charitable investments

Charitable donations

Charitable investments

Charities

Civil partners, transfers between

Class 1A exclusion

Clearance service, stamp duty reserve tax

Close companies

Apportionment of income

Transfer of assets at an undervalue

Community investment tax relief

Company distributions

– see Distributions

Company share option plans

Conditional interest in shares

Consideration for included purchaser's obligation to pay debt

Consideration for options

Controlled foreign companies, gains on disposal

Conversions

Convertible

Convertible securities

Corporate bonds

Corporate venturing scheme

Dealers

Dealers in

Dealing

Debt

Debts

– see Debts

Deemed disposal in a qualifying trading company

Income tax relief

Deemed earnings

Exclusions

Generally

Deep discount

Deep discount on redemption of securities, tax avoidance

Deep gain

Deeply discounted securities

Deeply discounted securities (DDs)

Defending hostile take-over

Demergers

– see Demergers

Depositary receipts

Depreciatory transactions

Depreciatory transactions within a group

Derivative contracts

Different classes of

Directors/employees

Gifts subject to reservation

Discounted securities

Disposal

Disposal between husband and wife

Assessment to capital gains tax

Capital gains tax

Disposal, purpose of relevant provision

Disposals of substantial shareholdings

Distributions

Dividend stripping

Earn-out rights

– see Earn-outs

Earn-outs

Generally

Venture capital trusts

Employee share schemes

– see also Employee share schemes; Shares schemes

Generally

Employment-related

Enterprise investment scheme

Enterprise management incentives

Euroconversion, deductibility of costs

Exchange

Exchange of securities

Earn-out rights, use of

For those in another company

Exchange of shares

Deferment of capital gains tax liability

Generally

Loan stock, tax avoidance

Merger by

Exemption

Exemption for disposals in substantial shareholdings

Exercise of option

Acquisition costs

Alteration in time limits

Charge to tax/PAYE

Existing shares

Purchase

Sale: exempt supply

Export of assets

Extra return taxed as interest

Financial futures

Flip-flop scheme

Foreign

Foreign dividend coupons, sale of

Foreign income

FOTRA

Funding bonds

Gains on disposal, corporation tax

Generally

Gifts

Business assets

Charities

Instalment payments

Gifts of business assets

Gifts subject to reservation

Gifts to charities

Gilt-edged

Gilt-edged securities

Government

Government securities

Government securities, strips

Groups of companies

– see also Groups of companies

Arrangements

Depreciatory transactions

Mergers

Groups pre-entry losses, contract for sale of losses

Husband and wife, transfers between

Identification

Generally

Identification rules

Community investment tax relief

Disposals on or after 6 April 1998

Enterprise investment scheme relief

General rules

Matching acquisitions and disposals

Relevant securities

Share loss relief

Income from

Indexation allowance

– see also Indexation allowance

Generally

Individual savings accounts

Inheritance tax

Close companies, fall in value of property transferred

Deferred shares

Fall in value of property transferred

Instalment payment option

Locality

Time of completion of transfer

Time of completion of transfer, Scotland

Unquoted

Inheritance tax, loss of value due to sale

Inter-American Development Bank

Interest

– see Interest

International organisations, designated

Issue

– see also Shares issue

Consideration made outside the EU

Input tax recovery

Not a preparatory act, intending trader registration

Outside scope of VAT

Payments received for non-supplies

Issues in tranches, additional returns

Linked company shares

Liquidation, shareholders' distributions

Listed on a recognised stock exchange, meaning

Loan relationships, treated as

– see also Loan relationships

Amounts to be brought into account

Ceasing to be treated as

Generally

Non-qualifying shares

Outstanding third party obligations

Location of assets

Location of source of income, corporation tax pre-1 April 2009

Loss relief

Manufactured dividends

Market value

Meaning

Meaning of securities

Meaning of shares

Negligible value

Negligible value at date of claim

Negligible values

New holdings

Indexation allowance

Meaning

Non-resident companies

Not disregarded as payments in kind

Obtaining quotation on Stock Exchange

Overseas

Parallel pooling

Parallel pooling regulations

Generally

New holding, meaning

Qualifying securities, meaning

Relevant securities, meaning

Permanent interest bearing shares

Personal equity plans

Pooling

Abolition

Generally

Individual savings accounts

Port authorities, privatisation

Pre-April 1982 share pools

Preference

Preference shares, group relief

– see Group relief

Priority allocations to employees

Priority share allocations, exemption

Chargeable gains

Definitions

Entitlement on similar terms, meaning

Offer made to public and employees

Registrant discount, meaning

Separate offers to public and employees

Profit sharing schemes

Generally

Purchase and sale of

Purchase by a company of own shares

Purchase by company of own shares

Purchase by company of own shares, capital gain

Purchase of own

Qualifying corporate bonds

Quoted

Quoted options

– see Options

Ratchets

Reconstructions

Redeemable preference shares

Redemption of securities: payments received for non-supplies

Regulatory Capital Securities

Non-distribution

Relevant allowable expenditure

Relevant employment income from, interest

Relevant securities, meaning

Relieving provisions generally

Reorganisation

Reorganisation of share capital

Reorganisation or reduction of share capital

Repurchase of own

Research institution spin-out companies

Restricted securities

Retirement relief

Returns

Sale and repurchase

Sale and repurchase (repos)

Sale and repurchase of securities

Sale of shares

Capital gains tax assessment

Sale of capital asset or trading transaction

Unquoted company, judicial review

Sale of, reliefs

Schedule E liability

Securities issued by the Treasury

Securities, meaning

Share dealing, meaning of business

Share incentive plans

Share loss relief

Claim founded on extinction of company

Shares becoming of negligible value

Subscribed and later transferred to taxpayer

Share option schemes

Share registration

Shares issue

Issue partly-paid up before capital duty introduced

Stamp duty relief

Stamp duty

Stamp duty on transfers

Change in value after reorganisation of capital

Relief

Stamp duty reserve tax

Stock dividends

Stock lending

– see Stock lending

Strips, meaning

Substantial shareholdings exemptions

Substantial shareholdings, exemption for companies

Asset related to shares, meaning

Corporate venturing scheme

Deemed disposal and reacquisition

Definitions

Degrouping

Demergers

Exclusions

Foreign exchange gains and losses matching regulations

Furnished holiday lettings

Generally

Groups of companies

Hold-over gains, recovery

Insurance companies

Interest in shares, meaning

Investing company, requirements

Joint venture companies

Liquidation

Negligible value claims

No gain/no loss transfers

Overseas life insurance companies

Reconstructions

Recovery of charge postponed on transfer of assets to non-resident company

Repurchase agreement

Requirements

Stand in shoes provisions

Stock lending arrangements

Subsidiary exemption

Substantial shareholding, meaning

Tainted donations

Trade, meaning

Trading company, meaning

Trading group, meaning

Trading stock, appropriation of asset to

Trading sub-group, meaning

Substantial shareholdings, exemption for disposals by companies

Tax-exempt special savings schemes

Trading in

Transactions in

Attribution of input tax

Costs, input tax

Deduction of input tax

Immovable property

Meaning

Nominees

Underwriting guarantee

Transactions in securities

Transactions in, cancellation of tax advantage

Transfer of going concerns

Transfers of

Transfers with/without accrued interest

Transitional provisions

Transport transfer schemes

Treasury securities

Two per cent shareholdings, disposal and reacquisition before 5 December 2005

Unapproved share schemes

Unlisted securities

Unquoted

Valuation of

Valuation, general provisions

Valuation, inclusion of goodwill

Value shifting

– see also Value shifting

Generally

Venture capital trusts

Windfall payments

Windfalls