Agricultural property relief

Death of a spouse

Generally

Transfers made pre-10 March 1981

Business property relief

Capital allowances

Class 1A contributions, payment

Distinction between new business and expansion

Employer's liability

Factors determining

Generally

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

Settling Class 1 contributions

Waste disposal trades