Menu"
Menu
Menu
News & Advice
Commentaries
Find a solution
Tax Breaks
Documents
Special Reports
Tax Rates
Tools
HMRC Links
Our Credentials
Help
Login
Show all
Show all
News & Advice
Commentaries
Tax Breaks
Documents
Special Reports
Tax Rates
Tools
Home
Search
Directory
A
B
C
D
E
F
G
H
I
J
L
M
N
O
P
Q
R
S
T
V
W
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
Company (Tax)
Associated companies
Computation of corporation tax liability
Distributions
Employee share schemes
Transfers between associated companies and SDLT
Transfers between associated companies and stamp duty
General principles
Basic computation
Basis of chargeable profits
Calculating the liability to corporation tax
Charge to corporation tax
Chargeable profits
Income tax deducted at source
Residence
Specific situations
Acquisition of company and relief from stamp duty
Agricultural property relief
Corporate partner in a partnership
Corporate purchaser and consideration for SDLT
Investment businesses
Miscellaneous income
Personal and managed service companies
Treatment of tax deducted from corporate subcontractor under CIS
VAT incurred pre-incorporation
Company type (Company law)
Changing status
Main entry
Private limited to unlimited
Compensation and damages
Capital allowances
Treatment of disposal proceeds
Capital gains tax
Confiscated/expropriated/destroyed assets
Damage, loss or destruction of assets
Mis-sold pensions
Professional or personal injury
Received in respect of compulsory purchase of land
Computation
Capital or revenue receipt
Payment to director for loss of office
Corporation tax
Indexation allowance
Income tax and PAYE/NIC
Damages and termination payments
General tax treatment
Inclusion as earnings for NIC
Mis-sold pensions
Payment for defective work and cessation of trade
Payments for compulsory slaughter of animals
Payments made to farmers
Received as employment income
Unclaimed accounts opened by Holocaust victims
Inheritance tax
Dormant bank accounts and other Second World War claims relating to Holocaust victims
Valuation of land for fall in value relief
Trusts
Professional compensation fund and 10-year charge on chargeable trusts
VAT
Payment by landlord to tenant
Whether consideration for supply
Connected persons (Tax)
Associate
Approved company share option plans
Close company
Share scheme rules
Share schemes generally
Capital allowances
Annual investment allowance
Change in ownership of trade
Flat conversion allowance
Leased assets
Patent rights
Plant and machinery
Short life assets
Special rate pool
Capital gains tax
CGT losses
Definition
Disposal consideration for capital gains
Disposal of debt to and CGT losses
EIS deferral relief
Gains on partnership assets
Impact on gift relief
Incorporation relief
No gain/no loss transactions
Transactions between spouses/civil partners
Computation
Transfer of stock on cessation of trade
Corporation tax
Buy back of shares
Change of ownership
Dividend stripping
Loan relationships
R and D expenditure
Relatives for close company purposes
Transfer pricing
Income tax
CITR
EIS
Employee share schemes
Gift Aid scheme
Pre-owned assets
Reverse premiums
Transactions in land
Inheritance tax
Definition
Expenditure without gratuitous intent
Participator
Alteration of close company capital
Benefit in kind
Close company
Definition for IHT purposes
Interest on tax relating to loan to participator
Loans to and CTSA obligations
Transfers from close companies
Stamp duty land tax
Consideration
Exchange of land
Linked transactions
Trusts
Loss relief on gift into trust
Tainted donations
VAT
Continuous supply of services
Debt assigned after bad debt relief claimed
Value of an acquisition
Construction industry scheme (CIS)
Computation
Interest paid in relation to late payments under the scheme
Income tax
Deemed earnings payment for personal service company/IR35
PAYE and NIC
Administration of the scheme
Contractors
Main entry
Payment to HMRC
Payments to subcontractors
Registration of contractor
Registration of subcontractor
Subcontractors
Summary
Treatment of tax deducted
Special situations
Group companies
Controlled foreign companies
Corporation tax
Apportioned profits and tax payments within groups
Calculation of ACT capacity
Calculation of apportionment
Control
CTSA obligations
Definition
Entity level exemptions
Gateway test
Taxation of apportioned profits
Transfer pricing
Corporate venturing scheme
Corporation tax
Chargeable gains implications
CTSA obligations
Information requirements
Overview
Withdrawal of relief
Current tax (AFR)
Group considerations
VAT
Value added tax
General principles
Use of small business VAT scheme
Filter by:
Date
Confirm choice
Cancel
2020 (3)
2020
Specific date
1
results
Sorted by relevance
Sort by relevance
Sort by date
Capital gains tax - General principles - When will there be a chargeable gain? - Location of assets - 45350
The location of an asset for capital gains purposes is determined by legislation.
Commentaries
/
Tax Memo
•
06.07.2020
Read more