Generally

Commentary – Tax Reporter ¶715-600

Insurance companies

Commentary – Tax Reporter ¶715-770 ; Tax Reporter ¶715-775

Japanese knotweed

Commentary – Tax Reporter ¶715-820
HMRC Guidance – CIRD61201 ; CIRD61500 ; CIRD62000 ; CIRD63215

Penalties

Commentary – Tax Reporter ¶715-880

Post-1 April 2009

Additional corporation tax relief

Commentary – Tax Reporter ¶715-625

Artificially inflated claims

Commentary – Tax Reporter ¶715-875

Claims for tax credit

Commentary – Tax Reporter ¶715-750

Election to deduct capital expenditure

Commentary – Tax Reporter ¶715-650
HMRC Guidance – CIRD60075 ; CIRD60090

Entitlement to/payment of tax credit

Commentary – Tax Reporter ¶715-725

Exclusion where company the polluter

Commentary – Tax Reporter ¶715-675

Generally

Commentary – Tax Reporter ¶715-600

Insurance companies

Commentary – Tax Reporter ¶715-770 ; Tax Reporter ¶715-775

Major interest in land, meaning

Commentary – Tax Reporter ¶715-700

Penalties

Commentary – Tax Reporter ¶715-880

Qualifying land remediation expenditure

Commentary – Tax Reporter ¶715-800–Tax Reporter ¶715-830
HMRC Guidance – CIRD63100

Recovery of excessive tax credit

Commentary – Tax Reporter ¶715-750

Qualifying land remediation expenditure

Commentary – Tax Reporter ¶715-800–Tax Reporter ¶715-830
HMRC Guidance – CIRD63100

Staffing costs

Commentary – Tax Reporter ¶715-830

Subcontractors, payments to

Commentary – Tax Reporter ¶715-830