– see also Trade receipts

Acquisition of trade, receipts from transferor's trade

Agency agreements, amounts received for cancellation/assignment

Capital allowances


Deficient services

Financial loss allowance


Loss of profit

Loss of trading stock

Reimbursement of trading expenses

Settlement of liquidated claims, apportionment

Compensation, increased rent

Contracts, cancellation/variation

Customers' unreconciled overpayments

Damage to goodwill


– see Debts

Derivative contracts

Derived from trade

Exclusive trade tie agreements

Finance leases

Foreign exchange gains and losses

Franchise agreements

Garages, payments from petrol companies


Gifts and voluntary receipts

Government grants and subsidies


Industrial Development Act 1982, payments under

Income tax charge

Insurance proceeds


Key person policies

Locum and fixed practice expenses

Intangible fixed assets

Investment income


– see Know-how

Loan relationships

Mutual concerns

Post-cessation receipts

Receipts, meaning

Rents from surplus business accommodation

Repayment of overpaid output VAT

Repayment of VAT and interest

Restrictive covenants

Reverse premiums

Sterilisation of assets, amounts received

Stock lending

– see Stock lending

Temporary employment subsidy

Unclaimed monies

When earned