This part of the topic index contains resources on rights issues and other secondary issues. Please select the resource that you require by clicking on the relevant tab below.
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These resources are maintained, meaning that we monitor developments on a regular basis and update them as soon as possible.
|1||Direct taxes||Practice notes||Maintained|
|2||Income tax: anti-avoidance and secondary liability||Practice notes||Maintained|
|3||Income tax: calculation of income profits||Practice notes||Maintained|
|4||Income tax: exemptions and reliefs||Practice notes||Maintained|
|5||Income tax: general principles||Practice notes||Maintained|
|6||Income tax: use of losses||Practice notes||Maintained|
|7||Stamp duty reserve tax||Practice notes||Maintained|
|8||Tax on chargeable gains: general principles||Practice notes||Maintained|