Alternative property finance relief

Commentary – Land Transaction Tax (Wales) ¶317-200

Alternative-finance investment bonds

Commentary – Land Transaction Tax (Wales) ¶317-250

Annual investment allowance, capital allowances

Commentary – Tax Reporter ¶236-410

Assessments

Legislation/Regulatory – VATA94 Sch. 13, para. 20

Assignment of lease treated as grant of lease

Commentary – Land Transaction Tax (Wales) ¶317-450

Avoidance of double tax

Commentary – Stamp Taxes Reporter ¶150-100–Stamp Taxes Reporter ¶150-120

Branch exemption regime

– see Foreign branches of UK companies

Commissioners of Revenue and Customs

Legislation/Regulatory – CRCA2005 s. 48, 49

Completed by transfer

Commentary – Land Transaction Tax (Wales) ¶317-100

Construction industry

Workers supplied by agencies, PAYE

Legislation/Regulatory – FA98 s. 56

Controlled foreign companies, acceptable distribution policy test

Commentary – Tax Reporter ¶770-635

Corporation tax

Generally

Legislation/Regulatory – CTA2009 s. 1325, Sch. 2 ; CTA2010 s. 1180, Sch. 2
HMRC Guidance – CFM37110 ; CFM50850 ; CFM55240 ; CFM55290 ; CFM55540 ; CFM76040 ; CIRD45033 ; CIRD45035 ; CIRD83250 ; CIRD83800 ; CIRD88000 ; GIM9090 ; INTM120040 ; INTM120050 ; INTM489010

Self-assessment instalment payments

Legislation/Regulatory – SI 1998/3175 reg. 4

Derivative contracts

Legislation/Regulatory – FA2002 Sch. 28
HMRC Guidance – CFM83030 ; CFM83100 ; CFM85010 ; CFM85020 ; CFM85030 ; CFM85060 ; CFM85070

Disclosure of tax avoidance schemes

Legislation/Regulatory – FA2015 Sch. 17

Disguised remuneration

Commentary – Tax Reporter ¶412-430

Double taxation agreements

Legislation/Regulatory – ICTA88 Sch. 30, para. 14

Examples

Commentary – Stamp Taxes Reporter ¶150-120

Exchange gains and losses, loan relationships

Legislation/Regulatory – FA2002 Sch. 23, para. 26

Foreign income dividends

Legislation/Regulatory – F(No. 2)A97 Sch. 6, para. 22

Fuel and power for domestic or charity use

Legislation/Regulatory – VATA94 Sch. 13, para. 7

Furnished holiday lettings (pre-6 April 2010), EEA lettings

Commentary – Tax Reporter ¶303-105

General provisions

Legislation/Regulatory – VATA94 s. 100, Sch. 13, para. 1

Generally

Legislation/Regulatory – FA86 Sch. 19 ; SI 2003/2170 ; SI 2003/962 ; TCA2002 s. 62
HMRC Guidance – IHTM04061 ; IHTM04062

Group relief

Legislation/Regulatory – ICTA88 Sch. 30, para. 7

HMRC overview

Commentary – Stamp Taxes Reporter ¶150-200

Imported goods

Legislation/Regulatory – VATA94 Sch. 13, para. 19

Insurance companies

Expenses

Legislation/Regulatory – FA2004 s. 44

Gains from venture capital investment partnerships

Legislation/Regulatory – TCGA92 Sch. 7AD, para. 10-12

Generally

Legislation/Regulatory – FA2012 Sch. 17, para. 36, 37

Long-term business

Legislation/Regulatory – FA2012 Sch. 17

International provisions

Legislation/Regulatory – TIOPA2010 s. 377, Sch. 9
HMRC Guidance – CFM90170 ; CFM90180 ; CFM93020 ; INTM167020 ; INTM167430 ; INTM169020

Introduction of VAT, related provisions

Legislation/Regulatory – VATA94 Sch. 13, para. 3

Investment companies expenses

Legislation/Regulatory – FA2004 s. 43

Isle of Man

Legislation/Regulatory – VATA94 Sch. 13, para. 23

Land transaction tax

– see Land transaction tax

Loan relationships

Legislation/Regulatory – FA96 Sch. 15

Loss relief

Legislation/Regulatory – ICTA88 Sch. 30, para. 6

Loss relief, against general income

Commentary – Tax Reporter ¶260-100

Main-residence exception from higher-rates charge

Commentary – Land Transaction Tax (Wales) ¶317-600

Offences and penalties

Legislation/Regulatory – VATA94 Sch. 13, para. 11-18

Overlapping leases

Commentary – Land Transaction Tax (Wales) ¶317-400

Overseas suppliers accounting through their customers

Legislation/Regulatory – VATA94 Sch. 13, para. 6

Partnerships, loss relief restriction

Commentary – Tax Reporter ¶263-400

Pension schemes

– see Pension schemes

Petroleum revenue tax, post-16 March 1993 transactions

Commentary – Tax Reporter ¶797-325 ; Tax Reporter ¶797-800

Plant and machinery allowances

Annual investment allowance

Commentary – Tax Reporter ¶236-410

Small pools

Commentary – Tax Reporter ¶238-070

Pre-entry gains and losses, anti-avoidance provisions

Commentary – Tax Reporter ¶742-380

President, chairmen etc. of tribunals

Legislation/Regulatory – VATA94 Sch. 13, para. 5

Rationale

Commentary – Stamp Taxes Reporter ¶150-000–Stamp Taxes Reporter ¶150-005

Reduction of tax

Legislation/Regulatory – IHTA84 s. 9, Sch. 2

Registered pension schemes

Legislation/Regulatory – FA2004 s. 283, Sch. 36

Self-assessment

– see Self-assessment

Set-off of credits and debits

Legislation/Regulatory – VATA94 Sch. 13, para. 21

Subordinate legislation, validity

Legislation/Regulatory – VATA94 Sch. 13, para. 2

Supplies during construction of buildings and works

Legislation/Regulatory – VATA94 Sch. 13, para. 10

Supply in accordance with pre-21 April 1975 arrangements

Legislation/Regulatory – VATA94 Sch. 13 para. 4

Tax avoidance arrangements, disclosure requirements

Legislation/Regulatory – FA2004 s. 319

Thin capitalisation

Legislation/Regulatory – FA2004 s. 37

Tonnage tax, qualifying companies and groups

Commentary – Tax Reporter ¶790-620

Transaction subject to stamp duty or SDLT

Commentary – Stamp Taxes Reporter ¶150-050

Transfer of partnership interest

Commentary – Land Transaction Tax (Wales) ¶317-300

Transfer pricing

Legislation/Regulatory – FA2004 s. 37

Tribunals

Legislation/Regulatory – VATA94 Sch. 13, para. 22

Variation of lease treated as grant of lease

Commentary – Land Transaction Tax (Wales) ¶317-500

Withdrawal of money

Commentary – Land Transaction Tax (Wales) ¶317-350

Zero-rated supplies of goods and services

Legislation/Regulatory – VATA94 Sch. 13, para. 8