Trade receipts
Acquisition of trade, receipts from transferor's trade
HMRC Guidance –
BIM90070
Capital receipts
Debts incurred and later released
Distributions
Legislation/Regulatory –
CTA2009 s. 130
Industrial development grants
Insurance policies, sums recovered under
Intangible fixed assets
Legislation/Regulatory –
CTA2009 s. 747
Lease premiums
Legislation/Regulatory –
CTA2009 s. 136
Mutual concerns, distribution of assets
Post-cessation receipts
– see Post-cessation receipts
Priority rules
Legislation/Regulatory –
CTA2009 s. 201
HMRC Guidance –
LAM07100
References to
Repayments under Financial Services and Markets Act 2000
Legislation/Regulatory –
CTA2009 s. 104
Reverse premiums
– see Reverse premiums