Transitional provisions
Alternative property finance relief
Alternative-finance investment bonds
Annual investment allowance, capital allowances
Assessments
Assignment of lease treated as grant of lease
Avoidance of double tax
Branch exemption regime
Commissioners of Revenue and Customs
Completed by transfer
Construction industry
Workers supplied by agencies, PAYE
Controlled foreign companies, acceptable distribution policy test
Corporation tax
Generally
Self-assessment instalment payments
Derivative contracts
Disclosure of tax avoidance schemes
Disguised remuneration
Double taxation agreements
Examples
Exchange gains and losses, loan relationships
Foreign income dividends
Fuel and power for domestic or charity use
Furnished holiday lettings (pre-6 April 2010), EEA lettings
General provisions
Generally
Group relief
HMRC overview
Imported goods
Insurance companies
Expenses
Gains from venture capital investment partnerships
Generally
Long-term business
International provisions
Introduction of VAT, related provisions
Investment companies expenses
Isle of Man
Land transaction tax
Loan relationships
Loss relief
Loss relief, against general income
Main-residence exception from higher-rates charge
Offences and penalties
Overlapping leases
Overseas suppliers accounting through their customers
Partnerships, loss relief restriction
Pension schemes
Petroleum revenue tax, post-16 March 1993 transactions
Plant and machinery allowances
Annual investment allowance
Small pools
Pre-entry gains and losses, anti-avoidance provisions
President, chairmen etc. of tribunals
Rationale
Reduction of tax
Registered pension schemes
Self-assessment
Set-off of credits and debits
Subordinate legislation, validity
Supplies during construction of buildings and works
Supply in accordance with pre-21 April 1975 arrangements
Tax avoidance arrangements, disclosure requirements
Thin capitalisation
Tonnage tax, qualifying companies and groups
Transaction subject to stamp duty or SDLT
Transfer of partnership interest
Transfer pricing
Tribunals
Variation of lease treated as grant of lease
Withdrawal of money
Zero-rated supplies of goods and services