Winding up
Acceptance of shares etc. as consideration for sale of company property
Accounting period
Assessment to tax
Banks
Banks etc.
Banks in compulsory liquidation
Allowable deductions
Charge to tax on winding up receipts
Conditions to be met
Election to carry back receipts
Interpretation
Overview
Priority of charge
Transfer of rights to payment
Basis and periods of assessment
Business property relief
Capital distributions, shares
Capital gains tax
Chargeable gains
Close companies
Commencement of
By the court, winding of
Generally
Order, consequences of
Commissioners' entitlement to recoup VAT refunded out of surplus
Company assets, transactions by liquidator
Company distributions
Company residence
Compromise or arrangement, court sanction
Compulsory, levying of distress
Controlled foreign companies, apportionment of profits
Corporation tax rate
Fixed rate, meaning
Generally
Proposed rate, meaning
Small profits rate
Corporation tax rates
Date of commencement
Distributions
Effect
Enterprise Act 2002
Enterprise investment scheme deferral of capital gains
Exempt documents
Final year, meaning
Foreign liquidator, under control of
Generally
Grounds and effect of
Avoidance of attachments
Avoidance of property disposition
Generally
Power to stay or restrain proceedings
Group of companies, commissioners' entitlement to claim unpaid VAT preferentially
Income tax
Insolvency Act 1986
Interest on overpaid tax in final accounting period, exemption
Liability to corporation tax
Liquidators position
Loan relationships
Minority holdings
Modes of
Patent rights, sale of
Patents
Patents, spreading rules
Pension scheme lump sums
Pension schemes
Lump sums
Notice of
Penultimate year, meaning
Preferential debts
Registrar's duty
Shareholders' capital gains tax
Shares, business property relief
Substantial shareholdings exemption
Trading by liquidator
Transfers
Value shifting, group disposals
Venture capital trusts
Generally
Vesting of assets
Voluntary, acceptance of shares etc. as consideration for sale of company property
