Capital allowances

Commentary – Hardman's Tax Rates and Tables ¶2-118 ; Hardman's Tax Rates and Tables ¶2-265

Capital gains tax

Commentary – Hardman's Tax Rates and Tables ¶2-116

Investment income

Commentary – Hardman's Tax Rates and Tables ¶2-114

Trading income and losses

Commentary – Hardman's Tax Rates and Tables ¶2-112