Accounting date

– see Accounting date; Basis periods

Adjustment income

– see Change of accounting basis

Animals kept for trade purposes

Legislation/Regulatory – CTA2009 s. 50

Apportionment of profits and losses to accounting period

Legislation/Regulatory – CTA2009 s. 52

Basis periods

– see Accounting date; Basis periods

Building societies, incidental costs of issuing shares

Legislation/Regulatory – CTA2009 s. 131

Calculation

Legislation/Regulatory – CTA2009 s. 46

Carry forward of pre-1April 2017 trade loss

Legislation/Regulatory – CTA2010 s. 45, 45B

Ceasing to trade

Legislation/Regulatory – CTA2009 s. 41

Cemeteries and crematoria

– see Cemeteries, crematoria and memorial gardens

Change of accounting basis

– see Change of accounting basis

Charge to tax

Amount charged

Legislation/Regulatory – ITTOIA2005 s. 7
HMRC Guidance – BIM15040 ; BIM15050 ; BIM31010 ; BIM37030 ; GIM8300 ; INTM267030

Generally

Legislation/Regulatory – CTA2009 s. 35 ; ITTOIA2005 s. 5
HMRC Guidance – BIM15050 ; BIM37005 ; BIM37020 ; BIM40105 ; BIM55130 ; CFM74420 ; CG70201

Persons liable

Legislation/Regulatory – ITTOIA2005 s. 8
HMRC Guidance – BIM54065 ; NIM24510

Territorial scope

Legislation/Regulatory – ITTOIA2005 s. 6

Computation

Debts deducted and subsequently released

Legislation/Regulatory – ITTOIA2005 s. 97

Deductions

– see Deductions

Farm animals

Legislation/Regulatory – ITTOIA2005 s. 30

Generally accepted accounting practice

Legislation/Regulatory – ITTOIA2005 s. 25

Interest

Legislation/Regulatory – ITTOIA2005 s. 29

Losses, calculation on same basis

Legislation/Regulatory – ITTOIA2005 s. 26

References to receipts and expenses

Legislation/Regulatory – ITTOIA2005 s. 27, 28
HMRC Guidance – BIM30515

Creative artists

– see Creative artists

Dealers in land

– see Dealers in land and property

Dealers in securities

– see Dealers in securities

Deductions

– see Deductions

Distributions

Legislation/Regulatory – CTA2009 s. 130

Farming and market gardening

– see Farming and market gardening

Films and sound recordings

– see Film production companies; Films and sound recordings

Generally accepted accounting practice

Legislation/Regulatory – CTA2009 s. 46 ; ITTOIA2005 s. 25

Gifts of trading stock

– see Trading stock

Gifts to charities

Designated educational establishments

Legislation/Regulatory – ITTOIA2005 s. 108, 110

Machinery and plant

Legislation/Regulatory – CAA2001 s. 63 ; ITTOIA2005 s. 108, 109
HMRC Guidance – BIM45155 ; BIM45165 ; BIM90030

Trading stock

Legislation/Regulatory – ITTOIA2005 s. 108

Herd basis

– see Herd basis

Industrial and provident societies, dividends granted by

Legislation/Regulatory – CTA2009 s. 132

Intermediaries, deduction for deemed employment payment

Legislation/Regulatory – ITTOIA2005 s. 163, 164

Know-how, disposal and acquisition

– see Know-how

Levies and repayments under Financial Services and Markets Act 2000

Legislation/Regulatory – ITTOIA2005 s. 155

Loan relationships

– see Loan relationships

Loss relief

– see Trade loss relief

Mineral exploration and access

Legislation/Regulatory – CTA2009 s. 137 ; ITTOIA2005 s. 161

Ministers of religion

Legislation/Regulatory – ITTOIA2005 s. 159

Non-resident entertainers and sportsmen

Legislation/Regulatory – ICTA88 s. 557

Profits, meaning

Legislation/Regulatory – TMA70 s. 29(8), 33(5), 42(11)
HMRC Guidance – EM3211

Property businesses

– see Property income

Receipts

– see Trade receipts

References to receipts and expenses

Legislation/Regulatory – CTA2009 s. 48, 49
HMRC Guidance – BIM30515 ; BIM55095 ; CFM97620

Relevant profits

Legislation/Regulatory – CTA2010 s. 269ZF

Reserve funds of marketing authorities and statutory bodies

Legislation/Regulatory – CTA2009 s. 153-155

Restriction on deductions

Legislation/Regulatory – CTA2010 s. 269ZB-269ZE

Sound recordings

Legislation/Regulatory – CTA2009 s. 150-152

Starting to trade

Legislation/Regulatory – CTA2009 s. 41

Taxable at Northern Ireland rate

Legislation/Regulatory – F(No. 2)A2017 Sch. 7

Telecommunication rights

– see Telecommunication rights

Trading stock

– see Trading stock

Valuation of trading stock

– see Valuation of trading stock

Valuation of work in progress

– see Valuation of work in progress

Waste disposal

– see Waste disposal sites