Annuity, distinction between instalments of

Appropriations to and from

Costs of raising, solicitors

Distinct from revenue

Fixed, trading stock distinction

Free movement

Free movement between member states

Free movement within member states

Free movements between Member States

Income, distinguished from

Input tax on costs of raising

Accountants' and solicitors' services

Partnership

International movement of, reporting

Introduced into partnership, consideration

Movement of, EC directive

Nature of payment

Share capital

– see Share capital