| CTM08005 |
|
| 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 from 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 |
| 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 from 1 April 2004 |
| CTM08570 |
Reversals |
| CTM08580 |
Method of relief and computation |
| CTM08600 |
Appeals |
| CTM08610 |
Order of set-off |
| CTM08620 |
Excess expenses and excess charges |
