Part III Income Tax, Corporation Tax and Capital Gains Tax
United Kingdom
- Income tax rates and charge etc.
- Rates of capital gains tax
- Corporation tax charge and rates
- Income tax reductions
- Relief for interest payments
- Employee benefits etc.
- Members of parliaments and assemblies
- Sub-contractors in the construction industry
- Reverse premiums
- Charities
- Education and training
- Various other reliefs etc.
- Settlements
- Securities and investments
- Venture capital trusts
- Enterprise investment scheme
- Chargeable gains
- Capital allowances
- Pensions and insurance, etc.
- Advance pricing agreements and CFCs
- Management and enforcement