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CTM08000 | Corporation Tax: management expenses: contents

From HM Revenue & Customs · Company Taxation Manual

Contents57 entries

  1. CTM08005Corporation Tax: management expenses: introduction
  2. CTM08010Corporation Tax: management expenses: commencement and transitional provisions in FA04
  3. CTM08020Corporation Tax: management expenses: investment company - status
  4. CTM08030Corporation Tax: management expenses: investment company - principal part of income
  5. CTM08040Corporation Tax: management expenses: investment company - with investment business
  6. CTM08050Corporation Tax: management expenses: investment company - business of making investments: case law
  7. CTM08060Corporation Tax: management expenses: company status - parent or holding companies
  8. CTM08070Corporation Tax: management expenses: company status - cessation of trade
  9. CTM08080Corporation Tax: management expenses: company status - liquidation
  10. CTM08090Corporation Tax: management expenses: company status - housing associations
  11. CTM08100Corporation Tax: management expenses: company status - investment funds
  12. CTM08110Corporation Tax: management expenses: company status - development corporations
  13. CTM08150Corporation Tax: management expenses: general
  14. CTM08160Corporation Tax: management expenses: general - case law
  15. CTM08170Corporation Tax: management expenses: wholly and exclusively
  16. CTM08180Corporation Tax: management expenses: groups
  17. CTM08190Corporation Tax: management expenses: changing investments - general test
  18. CTM08200Corporation Tax: management expenses: take-over bid defence costs
  19. CTM08210Corporation Tax: management expenses: avoidance and unallowable purpose - general
  20. CTM08215Corporation Tax: management expenses: unallowable purpose
  21. CTM08220Corporation Tax: management expenses: unallowable purpose - business or commercial purpose test
  22. CTM08225Corporation Tax: management expenses: unallowable purpose - activities within the charge to tax
  23. CTM08230Corporation Tax: management expenses: targeted anti-avoidance provision - introduction and commencement
  24. CTM08232Corporation Tax: management expenses: targeted anti-avoidance provision (TAAR) - general
  25. CTM08234Corporation Tax: management expenses: targeted anti-avoidance rule (TAAR) - purpose
  26. CTM08235Corporation Tax: management expenses: targeted anti-avoidance rule (TAAR) - example of arrangements caught
  27. CTM08236Corporation Tax: management expenses: targeted anti-avoidance rule (TAAR) - arrangements
  28. CTM08238Corporation Tax: management expenses: targeted anti-avoidance rule (TAAR) - tax advantage
  29. CTM08239Corporation Tax: management expenses: targeted anti-avoidance rule (TAAR) - outlying provisions
  30. CTM08240Corporation Tax: management expenses: capital v revenue
  31. CTM08250Corporation Tax: management expenses: capital exclusion - periods starting on or after 1 April 2004
  32. CTM08260Corporation Tax: management expenses: capital exclusion - acquisitions and disposals - periods from 1 April 2004
  33. CTM08300Corporation Tax: management expenses: raising finance
  34. CTM08310Corporation Tax: management expenses: short interest
  35. CTM08320Corporation Tax: management expenses: insurance premiums
  36. CTM08330Corporation Tax: management expenses: directors' remuneration
  37. CTM08340Corporation Tax: management expenses: pension contributions: contents
  38. CTM08360Corporation Tax: management expenses: employees' relocation expenses
  39. CTM08370Corporation Tax: management expenses: employees seconded to charities
  40. CTM08380Corporation Tax: management expenses: charity agencies payroll giving scheme
  41. CTM08390Corporation Tax: management expenses: employee share schemes costs
  42. CTM08400Corporation Tax: management expenses: redundancy payments
  43. CTM08410Corporation Tax: management expenses: administrative costs
  44. CTM08420Corporation Tax: management expenses: valuations
  45. CTM08430Corporation Tax: management expenses: statutory provisions
  46. CTM08440Corporation Tax: management expenses: property business
  47. CTM08450Corporation Tax: management expenses: capital allowances on machinery and plant
  48. CTM08455Corporation Tax: Management expenses: Capital allowances on structures and buildings
  49. CTM08460Corporation Tax: management expenses: restrictive covenants
  50. CTM08470Corporation Tax: management expenses: timing of deduction of emoluments
  51. CTM08550Corporation Tax: management expenses: meaning of ‘disbursed’
  52. CTM08560Corporation Tax: management expenses: timing of relief - periods from 1 April 2004
  53. CTM08570Corporation Tax: management expenses: reversals
  54. CTM08580Corporation Tax: management expenses: method of relief and computation
  55. CTM08600Corporation Tax: management expenses: appeals
  56. CTM08610Corporation Tax: management expenses: order of set-off
  57. CTM08620Corporation Tax: management expenses: carry forward and group relief of excess expenses