– see also Insolvency; Liquidation

Annual accounting scheme

Application dismissed

Application to set aside HMRC statutory demand

Asset protection

Assets vesting in assignee or trustee

Cash accounting scheme

Chargeable gains

Compliance

Effect of

Distress, etc.

Enforcement procedures

Generally

Executor beneficiary, recovery of tax

Exemption

Farmers' flat-rate scheme

Generally

Insolvency proceedings

Interpretation and application of paragraph 13.3.3 of the Practice Direction

Judicial review application, proof of debt

Order, court's jurisdiction

Ordinary preferred debt

Pensions

Person carrying on business, taxable person treatment

Preferential debts

Preferred debt

Proceedings for penalties commenced before

Recovery of tax

Registrable persons

Right to pursue appeals

Secondary preferred debt

Standing to appeal against capital gains tax assessment

Tax assessments being appealed against

Trustee in

Trustee in bankruptcy, right of appeal vested in

Trustees

Chargeable gains

Estate vested in

Withdrawal of petition