We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Register to vote Register by 18 June to vote in the General Election on 4 July.
Relief for underlying tax.
Self assessment enquiries and Capital Gains Tax valuations.
Completion of return forms by attorneys.
Exemptions for companies' gains on substantial shareholdings - sole or main benefit test - paragraph 5 schedule 7AC Taxation of Chargeable Gains Act 1992.
Partnership: assets owned by a partner.
Capital allowances, machinery and plant, and short-life assets.
Relief for interest payments: loans applied in acquiring an interest in a partnership.
Groups of companies: arrangements.
Self assessment: finality and discovery.
Death benefits under superannuation arrangements.
Part disposals of land.
Powers of appointment.
Corporate Venturing Scheme - applications for advance clearance under Finance Act 2000 Schedule 15 Part X.
Compulsory acquisition of freehold or extension of lease by tenant.
List of miscellaneous obsolete Statements of Practice.
Treatment of Value Added Tax.
Venture Capital Trusts, the enterprise investment scheme, the corporate venturing scheme and enterprise management incentives.
ITEPA 2003 ss 225–226 - termination payments made in settlement of employment claims.
Tax treatment of transactions in financial futures and options.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).