Remediation of contaminated/derelict land
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