Accession to the EU

Annual investment allowance, capital allowances


Avoidance of double tax

Branch exemption regime

Commissioners of Revenue and Customs

Construction industry

Workers supplied by agencies, PAYE

Controlled foreign companies, acceptable distribution policy test

Corporation tax


Self-assessment instalment payments

Derivative contracts

Disclosure of tax avoidance schemes

Disguised remuneration

Double taxation agreements


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


Group relief

HMRC overview

Imported goods

Insurance companies


Gains from venture capital investment partnerships


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


Reduction of tax

Registered pension schemes


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


Zero-rated supplies of goods and services