Acceptance of shares etc. as consideration for sale of company property

Accounting period

Assessment to tax


Banks in compulsory liquidation

Allowable deductions

Charge to tax on winding up receipts

Conditions to be met

Election to carry back receipts



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


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

Corporation tax rate

Fixed rate, meaning


Proposed rate, meaning

Small profits rate

Corporation tax rates

Date of commencement



Enterprise Act 2002

Enterprise investment scheme deferral of capital gains

Exempt documents

Final year, meaning

Foreign liquidator, under control of


Grounds and effect of

Avoidance of attachments

Avoidance of property disposition


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, 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


– see Transfers

Venture capital trusts


Vesting of assets

Voluntary, acceptance of shares etc. as consideration for sale of company property