Trading receipts
Acquisition of trade, receipts from transferor's trade
Agency agreements, amounts received for cancellation/assignment
Capital allowances
Compensation
Deficient services
Financial loss allowance
Land
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
Debts
Derivative contracts
Derived from trade
Exclusive trade tie agreements
Finance leases
Foreign exchange gains and losses
Franchise agreements
Garages, payments from petrol companies
Generally
Gifts and voluntary receipts
Government grants and subsidies
Generally
Industrial Development Act 1982, payments under
Income tax charge
Insurance proceeds
Generally
Key person policies
Locum and fixed practice expenses
Intangible fixed assets
Investment income
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
Temporary employment subsidy
Unclaimed monies
When earned