Adjustments to claims during period of award

Changes in circumstances

Changes in income

Protective claims

Appeals

Arrangements to pass on value of

Awards

Calculations

Income for tax credit purposes

Introduction

Charities

Child

Entitlement

Maximum rate

Child tax credit

Baby/family element

Generally

Income thresholds and withdrawal rates

Individual element

Childcare provision

Children

– see Children

Claimants

Claims

Couple

Finalising and renewing claims

Generally

Making and adjusting claims

Single and joint

Claims based on ECJ decision

Claims by Trustees of exempt approved pension scheme

Claims, whether out of time

Company distributions

Generally

Non-residents, entitlement

Cross-border dividends

Decisions

Direction authorising revoked

Distributions

Generally

Increase in amount or value of dividends

Information, power to obtain

Insurance companies

Linked non-qualifying distribution, qualifying distribution after

Non-qualifying distributions

Non-resident companies

Overpaid, recovery of

Qualifying distributions

Dividends

Advance payment mechanism, parent seeking reimbursement

Certificate of corporation tax paid

Compatibility of national law with EU law

Discrimination, incorporation of double tax agreement provisions into UK law

Free movement of capital

Infringement of taxpayer's rights under EU law

Dividends (no longer paid with)

Double taxation relief

Dividend income

Formula for calculating deductions

Generally

German trade tax paid to subsidiaries

Incorrectly paid, recovery

Netherlands company

Portfolio shareholders

Set-off of advance corporation tax

Electronic communications

Entitlement

Bad debts

Generally

Film tax relief

Final notice

Foreign income dividends

Franked investment income

Fraud

Friendly societies

General provisions

Generally

Groups with non-resident, grant of full tax credit

Income test

Incorrectly paid, recovery

Indexation

Insurance companies

Dividends paid by overseas companies

Overseas life assurance business

Pension business

Interest

Land remediation

Limitation

Loss of provisions

Non-resident companies

Attribution of gains

Connected with unitary states

Non-residents, for

Northern Ireland

Overpaid, recovery of

Payment

Payments to beneficiaries of by-pass trusts

Penalties

Plant and machinery allowances, first-year tax credits

Power to enquire into awards

Rate

Remediation of contaminated land

Repayment supplement

Research and development

Research and development expenditure

Sums paid to employers, officers' liability

Trustees entitlement to repayment

Underpayments

Unilateral relief

Unitary states

Unitary taxation

Universal credit

Unjust enrichment

Vaccines research relief

Venture capital trusts

Withholding dividends under UK/US double tax treaty

Working

Child care element

Entitlement

Maximum rate

Working tax credit

30-hour element

50-plus element

Basic element

Child care element

Disability element

Lone parent element

Maximum rates

Second adult element