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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Corporation Tax: management expenses: contents

  1. CTM08005
    Introduction
  2. CTM08010
    Commencement and transitional provisions in FA04
  3. CTM08020
    Investment company - status
  4. CTM08030
    Investment company - principal part of income
  5. CTM08040
    Investment company - with investment business
  6. CTM08050
    Investment company - business of making investments - case law
  7. CTM08060
    Company status - parent or holding companies
  8. CTM08070
    Company status - cessation of trade
  9. CTM08080
    Company status - liquidation
  10. CTM08090
    Company status - housing associations
  11. CTM08100
    Company status - authorised unit trusts
  12. CTM08110
    Company status - Development Corporations
  13. CTM08150
    General
  14. CTM08160
    General - case law
  15. CTM08170
    Wholly and exclusively
  16. CTM08180
    Groups
  17. CTM08190
    Changing investments - general test
  18. CTM08200
    Take-over bid defence costs
  19. CTM08210
    Avoidance and Unallowable Purpose - General
  20. CTM08215
    Unallowable Purpose
  21. CTM08220
    Unallowable purpose - business or commercial purpose test
  22. CTM08225
    Unallowable Purpose - activities within the charge to tax
  23. CTM08230
    Targeted Anti_Avoidance Provision - introduction and commencement
  24. CTM08232
    Targeted Anti-Avoidance Regulations (TAAR) - General
  25. CTM08234
    TAAR - Purpose
  26. CTM08235
    TAAR - examples of arrangements caught
  27. CTM08236
    TAAR - arrangements
  28. CTM08238
    TAAR - tax advantage
  29. CTM08239
    TAAR - outlying provisions
  30. CTM08240
    Capital v revenue
  31. CTM08250
    Capital exclusion - periods starting on or after 1 April 2004
  32. CTM08260
    Capital exclusion - acquisitions and disposals - periods starting on or after 1 April 2004
  33. CTM08300
    Raising finance - periods ending on or before 31 March 1996
  34. CTM08310
    Short interest
  35. CTM08320
    Insurance premiums
  36. CTM08330
    Directors' remuneration
  37. CTM08340
    Pension contributions: contents
  38. CTM08360
    Employees' relocation expenses
  39. CTM08370
    Employees seconded to charities
  40. CTM08380
    Charity agencies payroll giving scheme
  41. CTM08390
    Employee share schemes costs
  42. CTM08400
    Redundancy payments
  43. CTM08410
    Administrative costs
  44. CTM08420
    Valuations
  45. CTM08430
    Statutory provisions
  46. CTM08440
    Schedule A
  47. CTM08450
    Capital allowances on machinery and plant
  48. CTM08460
    Restrictive covenants
  49. CTM08470
    Timing of deduction of emoluments
  50. CTM08550
    Meaning of 'disbursed'
  51. CTM08560
    Timing of relief - periods starting on or after 1 April 2004
  52. CTM08570
    Reversals
  53. CTM08580
    Method of relief and computation
  54. CTM08600
    Appeals
  55. CTM08610
    Order of set-off
  56. CTM08620
    Excess expenses and excess charges