Accounts bases

Activities

Advantages of trading/not trading

Assessments

Author's publication of own work

Badges

Badges of trade

Betting gains

Bitcoin

British Olympic Association

Business expansion scheme

Buying and selling shares

Capital allowances

Car boot sales

Carried on abroad

Income from

Loss relief

Terminal loss relief

Carried on through a branch/agency

Carrying on a trade, loss relief entitlement

Cessation

Change in accounting basis

Charge to tax

Basis of assessment

Business reliefs

Distinction between employment and self-employment

Generally

HMRC Rulings

Inflation

Legislation

Priorities of charge

Territorial scope

Chargeable business receipts

Charities

– see Charities

Commencement

Commencement on or after April 1994

Commencement/continuance

Companies

– see Companies

Company making loans

Computation of profits

Cash basis for small businesses

Generally

Timing and nature of business results

Dealing in land

Decisions as to whether trade being carried on

Deductions

– see Deductions

Discontinuance

Double taxation relief

EBay selling

Estates in administration

Exchange gains and losses

Expenditure

Expenses

– see Expenses

Factual and legal findings

Farming

Foreign element

– see Foreign trade

Foreign exchange transactions

Foreign income

Furnished holiday lettings

Gifts of business assets

Horse racing

Illegal activities

Illegal trading

Income

Industrial buildings allowances

Internet selling

Investment, distinction between

Investments

Future purpose

Intention

Tax saving motive

Trading stock, distinction between

Legal findings

Letting furnished holiday accommodation

Liability to tax

Loans

– see Loans

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

Losses

Major alteration in conduct, claim for stock relief

Meaning

Meaning of trade

Mines, quarries and other concerns

Misdescription for purpose of assessments

Mutual trading

Mutuality principle

Nature of

Non-residents with UK branch or agency

Offshore funds

Partnerships

– see Partnerships

Personal representatives carrying on

Persons carrying on a trade

– see Traders

Plant and machinery allowances

Post-cessation receipts

Pre-trading expenditure

Profits arising from, advance vehicle rental payments

Profits chargeable to income tax

Profits computation

– see Trade profits

Prostitution, income from

Purchase and sale of film rights

Realisation of assets

Receipts

Relevant income

Relevant, meaning

Remediation of contaminated land

Renovation and sale of property by builder

Repairs or improvements to business premises

Replacement of business assets

Roll-over relief

Security assets and services used for personal physical security

– see Security

Self-assessment

Shares, buying and selling

Small businesses, voluntary simplified cash basis for income tax

Sole traders

– see Sole traders

Starting

Status

Badges of trade

Significance of

Tax saving motive

Statutory guidance

Statutory trades

Statutory trades, list

Structured to produce capital

Successions

– see Successions

Tax saving motive

Trade, meaning

Trading stock

– see Trading stock

Training

Transfer

Transfer of business to a company

Trustees carrying on

Trustees' sub-underwriting business

Value added tax

Wholly and exclusively incurred expenditure

– see Deductions

Work in progress