– see also Trade profits

Accounting basis

Betting gains

Bitcoin

Bloodstock breeders

Calculation

Accounting basis

Accounting basis, change in

Activities outside the company's trade

Adjustments

Animals kept for the purposes of trade

Business reliefs

Capital allowances

Capital and revenue receipts, distinguishing between

Cash basis for small businesses

Cessation of trade, stock valuation

Debts

Deductions

– see Deductions

Deposits and unclaimed monies

Disincorporation relief

Expenses, meaning

Generally

Generally accepted accounting practice

Inflation

Interest

Know how disposal

Losses

Receipts, meaning

Rounding of profit figures

Trading-related receipts

Transfers at an undervalue

Valuation of stock

Voluntary payments, receipt of

Charge to tax

Basis of assessment

Distinction between employment and self-employment

Generally

Legislation

Territorial scope

Deduction disallowed

Deductions

– see Deductions

Double taxation relief

Estates in administration

Horse racing

Illegal activities

Industrial and provident societies

Interaction of taxes

Loss of, compensation receipts

Non-monetary receipts

Post-cessation receipts

Purchase and sale of film rights

Restrictions on use

Trading stock

– see Trading stock

Work-in-progress