– see also HM Revenue and Customs (HMRC)

Capital gains tax

Commentary – Quick Overview ¶1630

History of

Commentary – Tax Reporter ¶102-850

Information and inspection powers

Legislation/Regulatory – FA2015 s. 105

Inheritance tax

– see also Inheritance tax

Delivery of accounts

Commentary – Quick Overview ¶1885 ; Quick Overview ¶1890

Determination of relevant matters

Commentary – Quick Overview ¶1905

Generally

Commentary – Quick Overview ¶16060 ; Quick Overview ¶1880

Information required

Commentary – Quick Overview ¶1900

Penalties

Legislation/Regulatory – FA2015 s. 104

Personal representatives

– see Personal representatives

Petroleum revenue tax

Commentary – Tax Reporter ¶799-675