Journal der 840. Plenarsitzung des Forums

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Overview of charges to income tax
Income tax an annual tax
Income tax and companies
The rates
Income charged at particular rates
Starting rate limit and basic rate limit
Overview of Chapter
The calculation of income tax liability
Reliefs deductible at Step 2
Reliefs and allowances deductible at Steps 2 and 3: supplementary
Tax reductions
Order of deducting tax reductions: individuals
Order of deducting tax reductions: other persons
Tax reductions: supplementary
Additional tax
Total income: supplementary
Liability not dealt with in the calculation
Overview of Part
Introduction
Personal allowances
Blind person’s allowance
Supplementary
Introduction
Married couple’s allowance
Elections to transfer relief
Transfer of unused relief
Supplementary
Residence etc of claimants
Indexation of allowances
Meaning of “adjusted net income”
Overview of Part
Introduction
Trade loss relief against general income
Restriction on relief for uncommercial trades
Restriction on relief for “hobby” farming or market gardening
Use of trading loss as CGT loss
Early trade losses relief
Restrictions on sideways relief for certain capital allowances
Restriction on sideways relief for specific trades
Carry-forward trade loss relief
Terminal trade loss relief
Wholly foreign trades
Post-cessation trade relief
Introduction
Limited partners
Members of LLPs