Generally

Insurance companies

Japanese knotweed

Penalties

Post-1 April 2009

Additional corporation tax relief

Artificially inflated claims

Claims for tax credit

Election to deduct capital expenditure

Entitlement to/payment of tax credit

Exclusion where company the polluter

Generally

Insurance companies

Major interest in land, meaning

Penalties

Qualifying land remediation expenditure

Recovery of excessive tax credit

Qualifying land remediation expenditure

Staffing costs

Subcontractors, payments to