Accrued income profits

Annual tax on enveloped dwellings

Avoidance rules (losses re income taxed under)

Capital losses (companies)

Capital losses (others)

Cash basis


Companies in partnership

Corporation tax

Early years


Employment losses

Farmers and market gardeners (corporation tax)

Farmers and market gardeners (income tax)

Films (exploitation of)

Furnished holiday lettings

Group relief

Guarantee payments


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

Property losses (corporation tax)

Property losses (income tax)

Qualifying charitable donations

Research and development

Ring fence income


Set against capital gains

Set against net income

Share losses

Sideways relief

Terminal losses (corporation tax)

Terminal losses (income tax)

Trading losses – corporation tax

Trading losses – income tax

Transactions in land

Transfers of assets abroad