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TABLE OF CONTENTS Part 1: ScopeBasic outline Who is liable What is liable Part 2: Business activity Trading Investment business Dormant companies Part 3: Chargeable profits Overview Accounting profits Capital or revenue Trading income and expenditure Financial income and expenditure Distributions Property income Sundry items including anti-avoidance Part 4: Holding of assets Acquiring and holding tangible fixed assets Acquiring and holding intangible fixed assets Disposals Part 5: Losses Types and interaction Revenue losses Capital losses Part 6: Calculation of the tax charge Computation Adjustments to tax liability Part 7: Compliance Records Reporting Payment and repayment Part 8: Enforcement Powers Interest levied Penalties Clearances, reviews and appeals Part 9: Starting and ceasing a company Starting a business Ceasing a business Part 10: Groups and consortia Forming a group or consortium Loss relief Chargeable gains Special situations Transfer pricing Part 11: Particular situations Close companies Trading through an intermediary Research and development Reconstructions and mergers Attracting third party investment The leasing industry The farming industry Part 12: Cross-border issues Investing overseas Inward investment European companies Arbitrage General information Appendix Table of cases Index
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