– see also Insolvency; Insolvent estates; Liquidation

Annual accounting scheme

Legislation/Regulatory – SI 1995/2518 reg. 53

Application dismissed

Case Law – Vieira v Revenue and Customs Commissioners [2017] BTC 11

Application to set aside HMRC statutory demand

Case Law – Vieira v Revenue and Customs Commissioners [2017] BTC 11

Asset protection

Commentary – Woolley on Financial Planning with Trusts 27.2.5

Assets vesting in assignee or trustee

Legislation/Regulatory – TCGA92 s. 66
HMRC Guidance – CG10720 ; CG20500

Cash accounting scheme

Legislation/Regulatory – SI 1995/2518 reg. 63(1)

Chargeable gains

Commentary – Tax Reporter ¶503-500 ; Tax Reporter ¶504-250
Case Law – In re McMeekin, a bankrupt

Compliance

Legislation/Regulatory – FA94 s. 62(5)

Effect of

Distress, etc.

Legislation/Regulatory – IA86 s. 347

Enforcement procedures

Legislation/Regulatory – IA86 s. 346

Generally

Legislation/Regulatory – IA86 s. 346

Executor beneficiary, recovery of tax

Case Law – Executors of Howarth (dec'd) v IR Commrs (1997) Sp C 119

Exemption

Legislation/Regulatory – IA86 s. 378

Farmers' flat-rate scheme

Legislation/Regulatory – SI 1995/2518 reg. 207

Generally

Legislation/Regulatory – FA2000 Sch. 6, para. 75, 120, Sch. 7, para. 2 ; FA96 s. 58 ; SI 1996/1527 reg. 9 ; TCA2002 s. 45
HMRC Guidance – TTM11125

Insolvency proceedings

Case Law – Vieira v Revenue and Customs Commissioners [2017] BTC 11

Interpretation and application of paragraph 13.3.3 of the Practice Direction

Case Law – Vieira v Revenue and Customs Commissioners [2017] BTC 11

Judicial review application, proof of debt

Case Law – R (on the application of Singh) v Revenue and Customs Commissioners. [2010] BTC 1,548

Order, court's jurisdiction

Case Law – Re a Debtor No. 784 of 1991, The Debtor v. Inland Revenue Commissioners and Official Receiver. [1992] BTC 8,082

Ordinary preferred debt

Legislation/Regulatory – BSCTA1985 s. 51

Pensions

Commentary – Quick Overview ¶9305

Person carrying on business, taxable person treatment

Legislation/Regulatory – SI 1995/2518 reg. 9(1) ; VATA94 s. 46(4)

Preferential debts

– see Preferential debts

Preferred debt

Legislation/Regulatory – BSCTA1985 s. 51

Proceedings for penalties commenced before

Case Law – Re Hurren (a bankrupt), ex parte the Trustee v. Inland Revenue Commissioners. [1982] BTC 373

Recovery of tax

– see Recovery of tax

Registrable persons

Legislation/Regulatory – SI 1994/1774 reg. 11

Right to pursue appeals

Case Law – Ahajot v Waller (HMIT) (2003) Sp C 395

Secondary preferred debt

Legislation/Regulatory – BSCTA1985 s. 51

Standing to appeal against capital gains tax assessment

Case Law – McNulty v Revenue and Customs Commissioners. [2012] BTC 1,631

Tax assessments being appealed against

Case Law – Vieira v Revenue and Customs Commissioners [2017] BTC 11

Trustee in

– see Personal representatives

Trustee in bankruptcy, right of appeal vested in

Case Law – McNulty v Revenue and Customs Commissioners. [2012] BTC 1,631

Trustees

Chargeable gains

Commentary – Tax Reporter ¶503-500 ; Tax Reporter ¶504-250
Case Law – In re McMeekin, a bankrupt

Estate vested in

Commentary – Tax Reporter ¶180-700
Case Law – Ahajot v Waller (HMIT) ; Soul v. Commissioners of Inland Revenue Soul v. Caillebotte (H.M. Inspector of Taxes)

Withdrawal of petition

Case Law – Inland Revenue Commissioners v. Falconer (Trustee in bankruptcy for Thomas and Others). [1983] BTC 403