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Part III Income Tax, Corporation Tax and Capital Gains Tax

United Kingdom

  1. Income tax rates and charge etc.
  2. Rates of capital gains tax
  3. Corporation tax charge and rates
  4. Income tax reductions
  5. Relief for interest payments
  6. Employee benefits etc.
  7. Members of parliaments and assemblies
  8. Sub-contractors in the construction industry
  9. Reverse premiums
  10. Charities
  11. Education and training
  12. Various other reliefs etc.
  13. Settlements
  14. Securities and investments
  15. Venture capital trusts
  16. Enterprise investment scheme
  17. Chargeable gains
  18. Capital allowances
  19. Pensions and insurance, etc.
  20. Advance pricing agreements and CFCs
  21. Management and enforcement