Accrued income profits

Annual tax on enveloped dwellings

Avoidance rules (losses re income taxed under)

Capital losses (companies)

Carried forward (corporation tax)

Carried forward (income tax)

Cash basis

Chattels

Companies in partnership

Early years

EIS and SEIS

Excess capital allowances

Farmers and market gardeners (corporation tax)

Farmers and market gardeners (income tax)

Films (exploitation of)

Group relief

Guarantee payments

Incorporation

Intangible fixed assets

Interest on qualifying loan

Life assurance policy gains

Loan relationship deficits

Loans to traders

Main residence

Management expenses

Mineral extraction trades

Miscellaneous income

Miscellaneous transactions

National Insurance relief (Class 4)

Non-resident CGT losses

Non-trading intangible fixed asset losses (group relief)

Non-trading loan relationship deficits

Offshore income gains

Overseas permanent establishments

Patent rights

Personal representatives

Post-cessation expenses

Post-cessation receipts

Pre-trading expenses

Qualifying charitable donations

Research and development

Ring fence income

Royalties

Set against capital gains

Set against net income

Share losses

Sideways relief

Terminal losses (corporation tax)

Terminal losses (income tax)

Trading losses – corporation tax

Transactions in land

Transfers of assets abroad

Trusts

UK property business (group relief)