Accounting period

Accounts not drawn up

Generally accepted accounting practice

Management expenses referable

Accounting terms

Asset transferred within group, restrictions on relief

Amount of profits which represents a relevant gain

Apportionment of amounts

Generally

Intangible fixed assets

Loan relationships

Management expenses

Notional split of accounting period

Property business losses

Relevant provisions, meaning

Capital allowances

Counselling and other outplacement services

Disallowance of property losses

Disallowance of trading losses

Capital allowances, calculation of balancing charges

Double taxation prevention

Generally

Reconstruction without change in ownership

Restriction of relief

Employees seconded to charities and educational establishments

Euroconversion

Expenses

Accounting period

Amounts treated as

Business entertainment and gifts

Capital allowances

Carry-forward

Clawback of relief

Controlled foreign companies

Franked investment income, set-off of losses

Generally

Insurance companies

Non-taxable income

Restriction of deductions

Unallowable purpose, meaning

Export Credits Guarantee Department, payments to

Financial Services and Markets Act 2000, levies under

Functional currency, exchange gains and losses

Derivative contracts

Generally

Loan relationships

Local enterprise organisations, contributions to

Meaning

Payroll deduction schemes, agents' expenses

Property business loss relief

Receipts

Financial Services and Markets Act 2000, levies under

Industrial development grants

Local enterprise organisations, contributions to

Urban regeneration companies, contributions to

Redundancy payments

Restriction of deductions

Arrangements to secure a tax advantage

Car hire

Generally

Unpaid remuneration

Restrictions on relief

Apportionment of amounts

Asset transferred within group

Capital allowances, adjustment to balancing charges

Generally

Intangible fixed assets

Loan relationships

Management expenses

Notional split of accounting period

Property business losses

Significant increase in amount of company's capital, meaning

Restrictive undertakings

Share loss relief

Time limit for assessment

Urban regeneration companies, contributions to