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A
Accommodation
Benefits in kind
Associated to work-related training
Job-related accommodation
Job-related and principal private residence relief
Living accommodation provided as a BIK
Provided during public transport strike
Valuation of services ancillary to job-related accommodation
Business accommodation
Accommodation expenses
Expenditure incurred on temporarily empty property
Income from surplus business accommodation
Capital allowances
Plant and machinery used in and long life assets
PAYE and NIC
Council tax paid included as earnings for NIC
Stamp duty land tax
Provided by reason of employment
Treatment of various types of accommodation
UK Residence
Availability of accommodation
Disposal of UK residential property by non-resident
VAT
Construction of dwelling
Input tax when provided to director
Provision of sleeping or holiday accommodation and rate of supply
Accounting period
Corporation tax
Apportionment of income for long period of account
Calculation of corporation tax liability
Cessation/commencement
Change of accounting reference date and CTSA
Definition
Entering liquidation
Long period and CTSA filing obligations
Main entry
Notifying chargeability to HMRC
Income tax
Basis periods and overlap relief on cessation of trade
Basis periods on commencement of trade
Change of accounting date and loss relief on commencement
Change of accounting date and overlap relief
Change of accounting date in third year of trading
Conditions for valid change
Lloyd's accounting year
Partnerships
Sole traders
Accounting records (AFR)
Cash accounting
VAT scheme
Preparation of financial statements
Form and content of accounts: overview
General legal framework
Retention of accounting records
Underlying accounting records
Accrued income scheme
Income tax
Main entry
Trusts
Rules relating to trustees
Agency worker
Income tax
Tax status
Travel between home and workplace
PAYE and NIC
Leaving employment
NIC treatment
SSP
Treatment for PAYE purposes
Agent (Tax)
Estate agent
Flat rate scheme
Services of, and place of supply
Harmonisation
HMRC requests for information from an agent
Stamp taxes
Notification and payment obligations for SDRT
Stock transfers carried out by intermediaries
Transactions which are exempt from the principal SDRT charge
VAT - general rules
Acting for overseas principals
Acting in his own name
Acting in the name of the principal
Disbursements
Overview
VAT - specific circumstances
Authorised to act for business in dealings with HMRC
Authorised to submit clients' VAT returns electronically
Bad debt relief where VAT calculated on profit margin
Debt collection by and cash accounting
Exports
Registration by
Time of supply for continuous supplies of services
Travel agent and flat rate scheme
Agricultural property relief
Inheritance tax
Disposal of principal private residence which is trust property
Eligible property
How relief is given
Impact on fall in value relief
Interaction of APR and BPR
Main entry
Ownership requirements
Transfer apportioned to participators in close company
Woodlands
Trusts
APR and chargeable trusts
Termination of interest in possession on death
Agriculture
Agricultural property relief
APR and chargeable trusts
Disposal of principal private residence which is trust property
General rules
Impact on fall in value relief
Termination of interest in possession on death
Transfer apportioned to participators in close company
Other direct tax issues
Agricultural assets and CGT gift relief
Non-qualifying trade for CVS
Non-qualifying trade for EIS
Non-qualifying trade for EMI scheme
Receipts excluded from property business income
Tenancy
Changeable rent and SDLT
Covenant to assign single Farm Payment and SDLT
Whether grant of tenancy is transfer of value
Trading activities
Averaged profits and calculation of Class 4 NIC
Averaging profits
Herd basis
Main entry
Overview
VAT issues
Agricultural flat rate scheme
Auctioneers' scheme
Husbandry of animals and flat rate scheme
Annual investment allowance
Capital allowances
Businesses other than companies
Companies
Main entry
Annuities
Capital gains tax
Paid to retiring partner
Whether chargeable asset for CGT
Income tax
Income from and calculation of taxable income
Income not received in the UK
Interest on certain loans to pensioners to acquire annuity
Life policy gains
Loss relief on cessation
Main entry
Pension payment
Purchase of approved annuity and termination payments
Tax retained on payments made net of tax
Treatment by payer
Inheritance tax
Valuing the death estate
Stamp duty land tax
Chargeable consideration and future payments
Trusts
As part of a life interest trust
Paid by trustees
Provided for in a will
Valuation of interest of beneficiary
Appeals and disputes (Tax)
Corporation tax
Penalty determination
General principles
Appeals which were in progress at 1 April 2009
Direct tax model
HMRC decisions which can be appealed
Indirect tax model
Reviews and appeals - main entry
Harmonisation
Penalties in relation to inspection and information powers
Penalties relating to late filing
Penalties relating to senior accounting officer
Income tax
Main entry
Inheritance tax
Review of appeal following determination
PAYE and NIC
Against PAYE determination
Employee's liability for incorrect PAYE deductions
Failure to file PAYE forms online
Subcontractor application for gross payment
Subcontractor application for net payment
Stamp taxes
Determination of SDRT
Discovery assessment relating to SDLT
Enquiry by HMRC into land transaction return
Penalties relating to SDLT
Trusts
Determination of IHT due
Enquiry into vulnerable person election
VAT
Anti-avoidance relating to VAT group
Civil evasion penalties
Estimated amount of VAT due
Failure to repay overseas VAT
Failure to repay UK VAT to non-UK trader
HMRC refusal to allow use of a retail scheme
Issues relating to VAT
Notice of direction
Notice of joint and several liability
Override notice
Surcharge assessment
Associate companies
Classification
Determining the relationship
Overview
Determining associate status
Definition
Apprenticeships
Funding and levy
Main entry
B
Bad debts
Corporation tax
Impairment losses and loan relationships
Intangible assets code
Whether deductible expenditure for corporation tax
VAT
General rules for VAT
Interaction with cash accounting
Records to be retained
Written off and retail schemes
Benefit in kind
General principles
Directors
Historical distinction between lower paid and relevant employees
What is a BIK
Non-taxable benefits
Main entry
Summary
PAYE and NIC
PAYE implications
Payrolling benefits
Tax code
Treatment for Class 1A NIC liability
Specific situations
After retirement
Land transaction which is treated as BIK (SDLT)
Participator in close company (CT)
Salary sacrifice
Taxable benefits
BIKs taxable on all employees - main entry
BIKs which historically were only taxable on relevant employees - main entry
Overview of taxable amount
Payrolling of benefits
Summary
Trivial benefits
Borrowing (Company law)
Pledge
Main entry
Buildings
Annual tax on enveloped dwellings
Main entry
Capital allowances
Alteration costs (including rebuilding) - eligible for WDA
Business premises renovation allowances
Distinction between buildings and plant and machinery
Flat conversions
General rules
Plant which is an integral feature of a building
Specific types of expenditure eligible for capital allowances
Structures and buildings allowance
Capital gains tax
Compensation for loss or destruction of asset
Gift to a charity
Negligible value claim
Qualifying asset for rollover relief
Income tax
Pre-owned assets
Inheritance tax
Agricultural property relief
Business property relief
Conditions to be accepted in satisfaction of IHT
National heritage property
Payment of IHT in instalments
Sale of post-death and fall in value relief
Specific valuation rules
Stamp taxes
Annual tax on enveloped dwellings
General principles of SDLT
Rates of SDLT
Reporting requirements for the purchaser
Trusts
Provision of maintenance funds for historic buildings
VAT
Capital goods scheme
Construction services
DIY housebuilders and builders using own labour
Exploitation and letting of property
Freehold and leasehold disposals of existing buildings
Freehold and leasehold disposals of new buildings
Land and buildings - general rules
Option to tax
Option to tax - land and property and a transfer of a going concern
Place of supply of services
Summary of VAT liability
Work done on existing buildings
Business property relief
Inheritance tax
Application of the relief
Definition
Eligible property
Impact on fall in value relief
Interaction of APR and BPR
Main entry
Ownership requirements
Transfer apportioned to participators in close company
Trusts
Chargeable trusts
Termination of interest in possession on death
Business type (Company law)
Unincorporated
Main types of
C
Capital allowances
Asset types
Main entry
Computational issues
Businesses using the cash basis
Disposal of asset on which capital allowances could be claimed
Inclusion in group relief calculation
Interaction with capital goods scheme
Long period of account
Loss on sale of building where capital allowances previously given
Plant and machinery and management expenses
Used to create a loss
International issues
Overseas property
Transfer of UK trade in no gain/no loss disposal
Transfer pricing
Specific situations
Assets used by a partner
Implications of employment/self-employment
Interaction with lease premiums
Late amendment of return
Plant and machinery used in a dwelling house
Rent factoring
Reverse premiums
Used in an employment
Capital gains
Administration
Annual exemption
Disclosure rules
Double tax relief
Due date for payment
Non-residents disposing of UK residential property
Rates of tax
Returns
Returns
Self-assessment
Tax liability
General principles
Allowable expenditure
Basic computation
CGT and overseas trusts
CGT and trusts
CGT losses
Disposal proceeds
Excluded expenditure
Exempt assets
Location of assets
Location of assets
Overview
Reliefs
Chattel relief
Enterprise investment scheme
Entrepreneurs' relief
Gift relief
Incorporation relief
Investors' relief
Principal private residence relief
Rollover relief
Seed enterprise investment scheme
Venture capital trusts
Specific types of asset
Assets where capital allowances could be claimed
Debts and loans
Know-how
Land and interests in land
Leases of land
Negligible value assets
Part disposals of land
Partnership assets
Plant and machinery under a long funding lease
Reorganisations
Shares and securities
Wasting assets
Wasting assets
Specific types of disposal
Capital sums derived from assets
Compensation receipts
Connected persons
Death
Gifts
No gain/no loss disposals
Options
Overview
Part disposals
Value shifting
Capital goods scheme
Capital allowances
Annual investment allowance
Business premises renovation allowance
Effect of adjustments
Research and development allowances
VAT
Ineligibility for flat rate scheme
Main entry
Partial exemption
Records to be retained
Supplies unaffected by the option to tax
Car
Capital allowances
Cessation of car hire trade
Emissions level over 160g/km
Exclusion from annual investment allowance
Exclusion from long life asset rules
Exclusion from short life asset rules
Expensive cars
Leased to third party
Low emissions levels
Unavailability where private car used by employee
Capital gains tax
Whether chargeable asset
Computation
Deductibility of payments made in relation to a leased car
Corporation tax
Expensive leased car and intangible assets code
Whether lease payments deductible as management expenses
Income tax
Benefit in kind - main entry
Mileage allowance for use of employee's own vehicle
Provision by employer to employee
Provision of fuel
Treatment for calculating £8,500 threshold
Whether car phone exempt as a BIK
PAYE and NIC
P46(car) and company car supplied to employee
VAT
Acquisition of new means of transport
Acquisition of second-hand car from another EU member state
Availability of input tax deduction
Child car seat taxable at reduced rate
Disposal for no consideration
Excluded from global accounting unless broken up as scrap
Export
Flat rate scheme
Import of second-hand car
Letting on hire for less than full consideration
Provision of parking spaces and rate of VAT
Self-supply
Treatment of second-hand cars
Whether invoice required as evidence for input tax claim for car parking
Work carried out on goods for export
Cash basis
Capital allowances
Entering and leaving the cash basis
Property income
Mandatory use of cash basis
Restriction on interest deduction for cash basis taxpayers
Trading income
Allowable expenses
Computation
Eligibility
Entering and leaving the scheme
Excluded persons
Introduction of the scheme
Losses
Taxable receipts
Chargeable gains
General principles
Anti-avoidance
Assets held on 6 April 1965
Change of residence
Depreciatory transactions
Disincorporation relief
Disposal of asset subject to heldover gain
Dividend stripping
Indexation allowance
Liquidation
Main entry
Manipulation of capital losses
No gain/no loss disposals
Non-resident company disposing of UK land
Overview
Rebasing
Shares and securities
Specific transactions
Stock appropriations
Utilisation of capital losses
Issues involving groups
Assets transferred between group companies
Group liability for tax of group members
Pre-entry gains/losses
Rollover and holdover reliefs within a 75% group
Substantial shareholding provisions
Transfers of trading stock between two group companies
Specific situations
Allocation in relation to long period of account
Buy back of shares
Corporate venturing scheme
Transfer pricing
Trusts
Overseas trusts
Trusts
Charitable donations
Computation
Whether deductible expenditure
Corporation tax
Contributions to grassroots sport
Humanitarian purposes
Inclusion in group relief calculation
Relief - main entry
Income tax
Excluded from being qualifying annual payments
Gift Aid
Payroll giving
Inheritance tax
Gifts to charities
PAYE and NIC
Payroll giving and NIC
Trusts
Tainted donations
VAT
Whether consideration for a supply
Charities
Capital gains tax
Assets gifted to
Exemption
No gain/no loss disposals
Charitable trusts
10-year charge on chargeable trusts
CGT
Definition
Distributions/interest paid to
Exit charge from chargeable trusts
Gift by UK resident trustees excluded from income of settlor
Gifts and holdover relief
IHT
Income tax - main entry
Lottery proceeds
Profits from a trade
Trustees disposing of trust property
Computation
Deductibility of charitable donations
Employment costs of staff sent on secondment to charity
Corporation tax
Supplementary pages to CT600
Harmonisation
Election that income tax repayment should be given to charity
Income tax
Directors of and job related accommodation
Gift Aid
Gifts of land/shares to and calculation of taxable income
Payroll giving
Inheritance tax
Exemption and national heritage property
Exemption from apportionment for transfer by close company
Gift with reservation of benefit
Gifts and exempt transfers
Reduced rate of tax where proportion of estate is left to charity
Related property
Transfers on death
Stamp taxes
Compulsory adjudication of transfer for stamp duty
Exemption from SDLT
Requirement to submit further SDLT return
Whether exempt transferee for purposes of SDRT
Whether exempt transferee for purposes of stamp duty
VAT
Buildings used by and change of use
Buildings used by and option to tax
Charitable use of building and capital goods scheme
Goods exported by
Relevant charitable buildings
Supplies by/to
Supply of power to
Charities (AFR)
VAT
Supplies by/to
Supply of power to
Children
Childcare
Child tax credit
Childcare and workplace nurseries
Foster carers
Impact of childcare on calculation of working tax credit
NIC treatment of foster carers
Responsibilities and NIC
Vouchers, inclusion for earnings for NIC
Income tax
Benefit provided
Child trust funds
Child trust funds
Entitlement to personal allowance
High income child benefit charge
Income derived from parents
Junior ISA
Remittance basis charge
Travel expenses
Inheritance tax
Transfer of value - expenditure for family maintenance
Stamp duty land tax
Children's homes excluded from residential accommodation for SDLT
Trusts
Definition for purposes of accumulation and maintenance trusts
Definition of dependent child where interest retained by settlor
Payments to unmarried minor children of settlor and income tax
Trusts for relevant/bereaved minors
Trusts for young people and income tax
Vulnerable trusts and CGT
Vulnerable trusts and income tax
VAT
Items which are zero-rated supplies
Whether car seat a reduced-rated supply
Close companies
General principles
Benefit in kind provided by close company
Close investment holding companies
Companies which cannot be close
Control
Definition
Director
Loans to participators
Main entry
Participator
Specific situations
Company share option plans
EMI scheme
Fall in value relief relating to shares in a close company
IHT anti-avoidance rules
Ineligibility as VCT
Late paid interest - loan relationships
Loan provided as a benefit
Loan to acquire an interest in a close company
Payment of capital sum treated as income of settlor
Remittance basis
Supplementary pages to CT600
Taxation of spouses/civil partners
Termination of an interest in possession trust
Transactions in securities
Transactions in securities
Community investment tax relief
Income tax
Administration
Conditions for relief
Definition
Main entry
Obtaining relief
Withdrawal of relief
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