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Part 1 Income Tax

Charge and Principal Rates etc

Rate Structure

Employment Income: Taxable Benefits

Employment Income: other Provision


Trading and other Income

Reliefs: Enterprise Investment Scheme, Venture Capital Trusts etc

Reliefs: Peer-to-Peer Lending

Transactions in Securities

Disguised Fees and Carried Interest

Deduction at Source

Receipts from Intellectual Property

Supplementary Welfare Payments: Northern Ireland

Part 2 Corporation Tax

Charge and Rates

Research and Development

Loan Relationships

Intangible Fixed Assets

Creative Industry Reliefs

Banking Companies

Oil and Gas

Exploitation of Patents etc

Profits arising before grant of right

  • 357BM Profits arising before grant of right

Small claims treatment