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

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

Settling Class 1 contributions

Waste disposal trades