Accounting basis

Commentary – Tax Reporter ¶205-620 ; Tax Reporter ¶206-200 ; Tax Reporter ¶206-496

Accounts, delivery where settlement made

Legislation/Regulatory – IHTA84 s. 218(1)

Cash basis

Legislation/Regulatory – ITTOIA2005 s. 25(3), 160

Cash basis and simplified expenses or accruals basis

Commentary – Hardman's Tax Rates and Tables ¶3-260

Cost of replacement and cleaning of clothes, deduction

Case Law – Mallalieu v. Drummond (H.M. Inspector of Taxes). [1983] BTC 39 ; Mallalieu v. Drummond (H.M. Inspector of Taxes). [1983] BTC 380

De-registration

Ceasing to practise but remaining registered

Commentary – VAT Reporter ¶44-080

Death

Commentary – VAT Reporter ¶44-080

Final payment and return

Commentary – VAT Reporter ¶44-080

Form VAT 812

Commentary – VAT Reporter ¶44-080

Generally

Commentary – VAT Reporter ¶12-595 ; VAT Reporter ¶44-080

Notifying HMRC

Commentary – VAT Reporter ¶12-595

Documents, legal professional privilege

– see Legal professional privilege (LPP)

Failure to register

Case Law – Seal. (1990) 5 BVC 600

Form VAT 811 procedure

Commentary – VAT Reporter ¶12-595

Meaning

Legislation/Regulatory – IHTA84 s. 272
HMRC Guidance – IHTM11112 ; IHTM11225 ; IHTM11226 ; IHTM12223 ; IHTM14826 ; IHTM15012 ; IHTM15042 ; IHTM17074 ; IHTM28017 ; IHTM28018 ; IHTM28033 ; IHTM30031 ; IHTM30216 ; IHTM30464

Move from cash to true and fair basis

Case Law – Fessal [2016] TC 05059

Part-time lecturing payments assessable under Schedule E

Case Law – Sidey v. Phillips (H.M. Inspector of Taxes). [1987] BTC 121

Tax point

Generally

Commentary – VAT Reporter ¶12-595
Legislation/Regulatory – SI 1995/2518 reg. 92

Post-de-registration invoices

Commentary – VAT Reporter ¶44-080