| CTM08005 | Introduction
|
| CTM08010 | Commencement and
transitional provisions in FA04 |
| CTM08020 | Investment company:
status |
| CTM08030 | Investment company:
principal part of income |
| CTM08040 | Investment company: with
investment business |
| CTM08050 | Investment company:
business of making investments: case law |
| CTM08060 | Company status: parent or
holding companies |
| CTM08070 | Company status: cessation
of trade |
| CTM08080 | Company status:
liquidation |
| CTM08090 | Company status: housing
associations |
| CTM08100 | Company status:
authorised unit trusts |
| CTM08110 | Company status:
Development Corporations |
| CTM08150 | General |
| CTM08160 | General: case law |
| CTM08170 | Wholly and
exclusively |
| CTM08180 | Groups |
| CTM08190 | Changing investments:
general test |
| CTM08200 | Take-over bid defence
costs |
| CTM08210 | Avoidance and Unallowable
Purpose: General |
| CTM08215 | Unallowable Purpose |
| CTM08220 | Unallowable purpose:
business or commercial purpose test |
| CTM08225 | Unallowable Purpose:
activities within the charge to tax |
| CTM08230 | Targeted Anti_Avoidance
Provision: introduction and commencement |
| CTM08232 | Targeted Anti-Avoidance
Regulations (TAAR): General |
| CTM08234 | TAAR: Purpose |
| CTM08235 | TAAR: examples of
arrangements caught |
| CTM08236 | TAAR: arrangements |
| CTM08238 | TAAR: tax advantage |
| CTM08239 | TAAR: outlying
provisions |
| CTM08240 | Capital v revenue |
| CTM08250 | Capital exclusion:
periods starting on or after 1 April 2004 |
| CTM08260 | Capital exclusion:
acquisitions and disposals: periods starting on or after 1 April
2004 |
| CTM08300 | Raising finance: periods
ending on or before 31 March 1996 |
| CTM08310 | Short interest |
| CTM08320 | Insurance premiums |
| CTM08330 | Directors'
remuneration |
| CTM08340 | Pension
contributions |
| CTM08350 | Pensions paid to former
employees |
| CTM08360 | Employees' relocation
expenses |
| CTM08370 | Employees seconded to
charities |
| CTM08380 | Charity agencies payroll
giving scheme |
| CTM08390 | Employee share schemes
costs |
| CTM08400 | Redundancy payments |
| CTM08410 | Administrative costs |
| CTM08420 | Valuations |
| CTM08430 | Statutory provisions |
| CTM08440 | Schedule A |
| CTM08450 | Capital allowances on
machinery and plant |
| CTM08460 | Restrictive
covenants |
| CTM08470 | Timing of deduction of
emoluments |
| CTM08550 | Meaning of
'disbursed' |
| CTM08560 | Timing of relief: periods
starting on or after 1 April 2004 |
| CTM08570 | Reversals |
| CTM08580 | Method of relief and
computation |
| CTM08600 | Appeals |
| CTM08610 | Order of set-off |
| CTM08620 | Excess expenses and
excess charges |
