Accession to the EU

Alternative property finance relief

Alternative-finance investment bonds

Annual investment allowance, capital allowances


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

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

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


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 of partnership interest

Transfer pricing


Variation of lease treated as grant of lease

Withdrawal of money

Zero-rated supplies of goods and services