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
Self assessment: finality and discovery.
Venture Capital Trusts, the enterprise investment scheme, the corporate venturing scheme and enterprise management incentives.
Allowable expenditure - expenses incurred by personal representatives and corporate trustees.
Tax treatment of transactions in financial futures and options.
Exchange rate fluctuations.
Exemptions for companies' gains on substantial shareholdings - sole or main benefit test - paragraph 5 schedule 7AC Taxation of Chargeable Gains Act 1992.
Definition of financial trader for the purposes of paragraph 31 schedule 26 Finance Act 2002.
Corporation Tax Self Assessment enquiries and chargeable gains valuations.
Claims to loss relief, capital allowances and group relief outside limit.
Treatment of investment managers and their overseas clients.
Relief for underlying tax.
Enterprise Investment Scheme, Venture Capital Trusts, Corporate Venturing Scheme, Enterprise Management Incentives and Capital Gains Tax Reinvestment Relief (supersedes Statement of Practice 7 (1998).
Corporate Venturing Scheme - applications for advance clearance under Finance Act 2000 Schedule 15 Part X.
Tonnage Tax.
Self assessment enquiries and Capital Gains Tax valuations.
Monthly savings in investment funds.
Enterprise investment scheme, venture capital trusts, Capital Gains Tax reinvestment relief and business expansion scheme - loans to investors.
Stamp Duty: group relief.
Taxation of commission, cashbacks and discounts.
PAYE (Pay As You Earn) settlement agreements.
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 and requires JavaScript).