Woodlands
Capital sums
Charge to tax
Allowable expenses
Amount on which charged
Credit
Disposal
Disposal to spouse
Rate of charge
Second charge avoided
Charitable gifts, lower rate of tax
Christmas tree plantation
Commercial occupation
Exemption from income tax
Ineligibility of interest for relief
Not treated as a trade
Commercial occupation, exemption from tax
Computation of gain
Consideration
Corporation tax
Dealers
Computation of profits
Purchase or sale of
Estate duty
Exempt from tax
Gifts of business assets
Income from
Inheritance tax
Agricultural property relief
Amount chargeable
Ancient semi-natural, conditional exemption
Business property relief
Capital transfer tax
Conditions for relief
Credit against tax on disposal
Deferral until subsequent disposal
Deferral, rate after
Deferral, value after
European Economic Area
Generally
Liability for tax payable
Payment of tax, instalment option
Planning considerations
Rate of tax
Short rotation coppice
Interest payable
Land reflecting development value held on 6 April 1965
Liability for tax
Payment of tax by instalments
Profits as timber dealers, basis of assessment
Purchase or sale, calculation of profits
Reduction in rate of tax
Relief
Amount
Election for
European Economic Area
Reduction in rate of tax
Transfers on death, relief only available on
Replacement of business assets
Short rotation coppice