Chapter I Income Tax and Corporation Tax
United Kingdom
- Income tax charge, rates and reliefs
- Corporation tax charge and rates
- Corporation tax: periodic payments etc
- Gilt-edged securities
- Rents and other receipts from land
- Computation of profits of trade, profession or vocation
- Gifts to charities
- Employee share incentives
- Construction industry workers
- Payments and other benefits in connection with termination of employment etc.
- Benefits in kind
- Profit-related pay
- Foreign earnings deduction
- PAYE: non-cash benefits etc.
- The enterprise investment scheme and venture capital trusts
- Individual savings accounts etc.
- Relief for interest and losses etc.
- Capital allowances
- Insurance, insurance companies and friendly societies
- Pensions
- Futures and options
- Securities
- Double taxation relief
- Transfer pricing, FOREX and financial instruments
- Controlled foreign companies
- Changes in company ownership
- Corporation tax self-assessment
- Telephone claims etc.