Charge to tax

Generally

Legislation/Regulatory – CTA2009 s. 39 ; ITTOIA2005 s. 12

Rent received

Legislation/Regulatory – CTA2009 s. 270, 271

Plant and machinery allowances

Commentary – Tax Reporter ¶245-530

Rents received

Commentary – Tax Reporter ¶711-970
Case Law – (1) STRATFORD (H.M. INSPECTOR OF TAXES) v. MOLE & LEA (2) OLD SILKSTONE COLLIERIES, LTD. v. MARSH (H.M. INSPECTOR OF TAXES) ; COMMISSIONERS OF INLAND REVENUE v. HOPE ; COMMISSIONERS OF INLAND REVENUE v. NEW SHARLSTON COLLIERIES CO., LTD. ; Craigenlow Quarries, Ltd. v. Commissioners of Inland Revenue ; EARL FITZWILLIAM'S COLLIERIES CO. v. PHILLIPS (H.M. INSPECTOR OF TAXES) ; MOSLEY v. GEORGE WIMPEY & CO., LTD. ; Scott v. Russell (H.M. Inspector of Taxes) ; YSTRADYFODWG AND PONTYPRIDD MAIN SEWERAGE BOARD v. BENSTED (Surveyor of Taxes).

Statutory trades

Commentary – Tax Reporter ¶201-000 ; Tax Reporter ¶300-010

Toll charges

Generally

Commentary – VAT Reporter ¶51-640

Payments received for non-supplies

Commentary – VAT Reporter ¶10-602
HMRC Guidance – Notice 718