Accession to the EU

Annual investment allowance, capital allowances

Assessments

Avoidance of double tax

Branch exemption regime

Cars

Capital allowances (post-April 2009)

Commissioners of Revenue and Customs

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

Loan relationships

Long funding leasing

Loss relief

Loss relief, against general income

Offences and penalties

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

Writing-down allowances

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

Taxation of trade between member states

Thin capitalisation

Tonnage tax, qualifying companies and groups

Transaction subject to stamp duty or SDLT

Transfer pricing

Tribunals

Zero-rated supplies of goods and services