Business gifts to

Cost-sharing exemption

Exemption from tax

Exemptions from tax

Gifts to

Inheritance tax

Traders

Gifts to, exempt transfer

Publicly funded research, business activity

Research and development

Payments by traders for

Shares in research institution spin-out companies

Research payments to, deductions for

Sponsorship and endowment of chairs

Staff made available to hospital trusts

Tax avoidance scheme

Trade agreements on partial exemption: CVCP Guidelines failed to cover all activities