Trading income
Calculation of tax credits
Caravan sites
Generally
Receipts and expenses of
Ceasing to trade
Charge to tax
Amount of income charged
Generally
Imposition
Non-residents
Person liable
Territorial scope
Trade profits
Charities
Charitable trade, meaning
Fund raising events
Primary purpose test
Small trades
Trades not qualifying for
Trading and miscellaneous income resources condition
Work done test
Class 4 contributions
Commercial occupation of land
Generally
Woodlands
Corporation tax
Corporation tax overview
Credit against tax
Credit unions
Divers and diving supervisors
Drug dealing, Schedule D, Case I assessment
Employment income, receipts falling within both
Farming and market gardening
Foreign income
Foster-care
Group mismatch schemes
Investment income, interest on
Land, commercial occupation
Lettings
Caravan sites
Surplus business accommodation
Tied premises
Loans and quasi-loans
Loss relief, cap on
Mines, quarries and other concerns
Non-monetary receipts
Oil extraction and related activities
Personal trading allowance
Post-cessation receipts
Post-cessation, cap on relief
Priority rules
Profits
Profits chargeable
Provided through third parties
Receipts
Received in non-monetary form
Rent-a-room
Starting to trade
Statutory trades
Surplus business accommodation
Taxed as trade profits, application of charge
Tied premises
Time limits for elections and claims
Unclaimed refundable deposits
Visiting performers
Wayleaves
Woodlands, commercial occupation