total income the aggregate of a taxpayer's income from all sources calculated in accordance with the provisions of the Income and Cor- poration Taxes Acts. From this figure must be deducted certain sums (e.g. loss relief, interest relief ranking as a charge on income, capital allowances) to obtain the taxpayer's taxable income.

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trade union

• child support officer
• Chiltern Hundreds
• chose
• chose in action
• Christmas Day
• CICA
• cif
• Circuit Court
• circuit judge
• circumstantial evidence
• citation
• citator
• citizen's arrest
• citizenship
• City Code on Takeovers and Mergers
• City Panel
• Civil Bill
• civilian
• civil imprisonment
• civil law
• civil legal aid
• civil list
• civil procedure
• Civil Procedure Rules
• civil proceedings