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

Mines, quarries and other concerns

Non-monetary receipts

Oil extraction and related activities

Post-cessation receipts

Priority rules

Profits

– see Trade 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

Unclaimed refundable deposits

Visiting performers

Wayleaves

Woodlands, commercial occupation