'just and reasonable basis'

Accelerate adjustment income by making an election

Accounting

Capital receipts

Generally

Interest payments on loans

Adjustment income

Generally

Spreading on leaving cash basis

Amounts not reflecting commercial transactions

Capital receipts

Generally

Gifts to charities etc.

Annual investment allowance

Available to foreign resident individuals

Averaging profits of farmers and creative artists

Barristers or advocates

Calculating profits on

Generally

Receipts and expenses

Restricting expenses

Capital allowances

Adjustments on entering cash basis

Assets not fully paid for

Generally

Plant and machinery allowances

Successions, connected persons

Unrelievable qualifying expenditure

Capital receipts

Care, qualifying care receipts

Chargeable gains

Disposals made by persons leaving cash basis

Exemption for disposals

Commencement

Compensation for compulsory slaughter of animals

Deductions

Capital expenditure

Generally

Incidental costs of obtaining finance

Interest payments on loans

Payroll deduction schemes, agents' expenses

Share schemes, costs of setting up

Tenants under taxed leases

Trade tools

Eligibility

Condition A – relevant maximum

Condition B – multiple trades, professions or vocations

Condition C – excluded persons

Effect of making an election

Generally

Eligibility to calculate profits on

Calculation of profits

Conditions to be met

Effects of election

Excluded persons

Generally

Relevant maximum

Excluded persons

Expenditure normally specifically allowable

Generally

Herd basis rules

Industrial development grants

Interest payments relief

Know-how, disposal and acquisition

Loan interest

Long funding leases

Loss relief

Generally

No relief where cash basis used to calculate losses

Meaning of

Oil activities

Partnerships, application to

Periods of account

Post-cessation receipts

Receipts and expenses

Relevant maximum

Rent-a-room relief

Restricting expenses

Sideways relief and capital gains relief, restriction

Simplified expenses

Sound recordings

Specific trades

Tax relief on loans to buy plant or machinery

Telecommunication rights

Trading stock

Changes in

Value on cessation of trade

Transitional provisions

Transitional rule when changing accounting basis

Barristers and advocates

Capital allowances

Election to accelerate the adjustment income

Entering the cash basis

Generally

Leaving the cash basis

Transitional rules apply to business entering or leaving

Unremittable amounts

Work in progress, value on cessation of trade