Trade profits
Accounting date
Adjustment income
Animals kept for trade purposes
Apportionment of profits and losses to accounting period
Basis periods
Building societies, incidental costs of issuing shares
Calculation
Carry forward of pre-1April 2017 trade loss
Ceasing to trade
Cemeteries and crematoria
Change of accounting basis
Charge to tax
Amount charged
Generally
Persons liable
Territorial scope
Computation
Debts deducted and subsequently released
Deductions
Farm animals
Generally accepted accounting practice
Interest
Losses, calculation on same basis
References to receipts and expenses
Creative artists
Dealers in land
Dealers in securities
Deductions
Distributions
Farming and market gardening
Films and sound recordings
Generally accepted accounting practice
Gifts of trading stock
Gifts to charities
Designated educational establishments
Machinery and plant
Trading stock
Herd basis
Industrial and provident societies, dividends granted by
Intermediaries, deduction for deemed employment payment
Know-how, disposal and acquisition
Levies and repayments under Financial Services and Markets Act 2000
Loan relationships
Loss relief
Mineral exploration and access
Ministers of religion
Non-resident entertainers and sportsmen
Profits, meaning
Property businesses
Receipts
References to receipts and expenses
Relevant profits
Reserve funds of marketing authorities and statutory bodies
Restriction on deductions
Sound recordings
Starting to trade
Taxable at Northern Ireland rate
Telecommunication rights
Trading stock
Valuation of trading stock
Valuation of work in progress
Waste disposal