– see also Enterprise zones

Accounting for non-business expenditure

Commentary – Tax Reporter ¶268-900

Capital allowances

Enterprise zones

– see Enterprise zones

Corporate venturing scheme, excluded activity

Commentary – Tax Reporter ¶716-140
HMRC Guidance – CA32402

Enterprise investment scheme, excluded activity

Commentary – Tax Reporter ¶323-470

Enterprise zones

– see Enterprise zones

Tax avoidance, HMRC taskforce

Commentary – Tax Reporter ¶268-920

Venture capital trusts, qualifying trade

Commentary – Tax Reporter ¶326-930