Agricultural property relief

Death of a spouse

Generally

Transfers made pre-10 March 1981

Assured tenancy allowances

Business property relief

Capital allowances

Class 1A contributions, payment

Concept of

Distinction between new business and expansion

Dredging allowances

Employer's liability

Factors determining

Generally

Inheritance tax

Know-how allowances

Loan interest relief

Machinery and plant

Beneficiaries

Connected persons

Effect of election

Effect of successions

Generally

Restriction on leasing business

Meaning

Mineral extraction allowances

Part of a business

Patent allowances

PAYE

Plant and machinery allowances

Replacement of business assets

Scottish law

Settling Class 1 contributions

Waste disposal trades