Agricultural flat-rate scheme

Commentary – Indirect Tax Reporter ¶53-500

Appropriate scheme certificates

Cancellation

Legislation/Regulatory – PSA93 s. 34

Refusal

Legislation/Regulatory – PSA93 s. 34

Surrender

Legislation/Regulatory – PSA93 s. 34

Variation

Legislation/Regulatory – PSA93 s. 34

Avoidance of special withholding tax levy

Legislation/Regulatory – TIOPA2010 s. 144, 145

Charitable donations, qualifying interests in land

Legislation/Regulatory – CTA2010 s. 213

CIS 1975-1999 certificate SC60

Commentary – Royse on Construction Industry Scheme 1.4

CIS 1999-2007

Commentary – Royse on Construction Industry Scheme 1.5.2

Classes of

Commentary – Royse on Construction Industry Scheme 1.5.6

Commissioner's evidence of facts

Legislation/Regulatory – FA94 Sch. 7, para. 29

Community investment tax relief

Legislation/Regulatory – CTA2010 s. 229
HMRC Guidance – CITM4060 ; CITM4070 ; CITM9005

Company residence, double taxation treaties

Commentary – Tax Reporter ¶764-520
HMRC Guidance – INTM162020 ; INTM162160

Conferring property rights, assets not excluded from earnings

Commentary – Tax Reporter ¶1006-729

Construction industry

– see Construction industry scheme

Contaminated land

Legislation/Regulatory – FA96 s. 43B

Contracting-out

Abolition of contracting-out

Legislation/Regulatory – PA2007 s. 15, Sch. 4, para. 61-67

Appointed day, meaning

Legislation/Regulatory – PSA93 s. 7(2B)

Cancellation

Legislation/Regulatory – PSA93 s. 7(2A), 34, 35, 36

Contracted-out employment, meaning

Legislation/Regulatory – PSA93 s. 8(1)

Discrimination, Occupational Pensions Board's actions

Legislation/Regulatory – PSA93 s. 11(4)

Elections to employments covered by

Legislation/Regulatory – PSA93 s. 11

Generally

Legislation/Regulatory – PSA93 s. 7(1), 181(1)

Guaranteed minimum pension

Legislation/Regulatory – PSA93 s. 8

Issue

Legislation/Regulatory – PSA93 s. 7

Meaning

Legislation/Regulatory – PSA93 s. 7(1), 181(1)

Minimum payment

Legislation/Regulatory – PSA93 s. 8

Refusal

Legislation/Regulatory – PSA93 s. 11(5), 34

Surrender

Legislation/Regulatory – PSA93 s. 34, 35, 36

Variation

Legislation/Regulatory – PSA93 s. 34

Contributions paid

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 9

Corporate venturing scheme

Legislation/Regulatory – FA2000 Sch. 15, para. 41, 43, 44

Debt, of

Legislation/Regulatory – CRCA2005 s. 25A

Deduction of tax at source, electronic communications

Legislation/Regulatory – SI 2003/3143 reg. 3

Deduction of tax, sufficient evidence

Case Law – Inland Revenue Commissioners v. Wray. [1987] BTC 63

Deposit

– see Certificates of deposit

Deposit-takers

– see Deposit-takers

Electronic communications

Legislation/Regulatory – DIRECTNS 4/4/08 ; SI 2003/3143 reg. 3

Employer's liability to pay after inspection of documents

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 26A

Enterprise investment scheme

Legislation/Regulatory – ITA2007 s. 204, 207
HMRC Guidance – VCM14040 ; VCM14060 ; VCM14110 ; VCM35060 ; VCM60170 ; VCM60270

Evidence

Legislation/Regulatory – FA2000 Sch. 6, para. 135 ; VATA94 Sch. 11, para. 14

Evidence by

Legislation/Regulatory – FA96 Sch. 5, para. 37
HMRC Guidance – CH21060

Exemption, combined heat and power stations

Legislation/Regulatory – FA2000 Sch. 6, para. 149A ; SI 2001/486

Farmers' flat-rate scheme

– see Farmers' flat-rate scheme (FRS)

Fiscal warehousing

Generally

Legislation/Regulatory – SI 1995/2518 reg. 145B ; VATA94 s. 18B(1)(d), (2)(d), (2A)

Incorrect certificates, penalty

Legislation/Regulatory – VATA94 s. 62
HMRC Guidance – BIM31610 ; CH51250

Keeping

Legislation/Regulatory – SI 1995/2518 reg. 31(1)(da)

Services

Legislation/Regulatory – SI 1995/2518 reg. 145C ; VATA94 s. 18C(1)(c), (1A)

Full gender recognition

– see Gender recognition certificate

Gross payment status CIS6

Commentary – Royse on Construction Industry Scheme 1.5.2 ; Royse on Construction Industry Scheme 1.5.6

Holiday pay funds

Legislation/Regulatory – SI 2003/2682 reg. 137

Incorrect, penalty

Fiscal warehousing

Legislation/Regulatory – VATA94 s. 62

Reduced-rating

Legislation/Regulatory – VATA94 s. 62

Zero-rating

– see Zero-rating certificates

Information supplied by public authorities

Legislation/Regulatory – FOIA2000 s. 25

Inheritance tax

Discharge

Commentary – Tax Reporter ¶183-365

Legitim

Commentary – Tax Reporter ¶631-900

Tax burden, allocation among beneficiaries

Commentary – Tax Reporter ¶629-700

Interest paid

Legislation/Regulatory – IRInt. 106 ; SI 2008/2682 reg. 5-12

Jobseeker's allowance, deductions

Legislation/Regulatory – SI 1996/195 reg. 7

Non-liability to income tax, penalties

Legislation/Regulatory – FA91 s. 82(2), (3) ; TMA70 s. 99A

Offshore funds

– see also Offshore funds

PAYE, unpaid tax

Legislation/Regulatory – SI 2003/2682 reg. 76-81

Publicly quoted companies/companies with turnover of more than £5 million CIS5

Commentary – Royse on Construction Industry Scheme 1.5.6

Reduced rate

– see Reduced-rating certificates

Registered pension schemes, lifetime allowance charge

Legislation/Regulatory – SI 2006/131 reg. 14-19, 24

Renewables obligation certificates

Legislation/Regulatory – ITTOIA2005 s. 782B

Repayment of tax on trust income

Legislation/Regulatory – ITTOIA2005 s. 646(6A), (6B)

Reserve forces pay

Legislation/Regulatory – SI 2003/2682 reg. 129, 132

Savings

– see Savings certificates

Smaller companies CIS5

Commentary – Royse on Construction Industry Scheme 1.5.6

Subcontractors

– see Construction industry scheme

Subcontractors in the construction industry

Commentary – Tax Reporter ¶283-915 ; Tax Reporter ¶283-940–Tax Reporter ¶283-950
Case Law – Carter Lauren Construction Ltd v. R & C Commrs ; Gabem Management Ltd v. R & C Commrs ; Hudson Contract Services Ltd v R & C Commrs

Warehousing, services

Legislation/Regulatory – SI 1995/2518 reg. 145C ; VATA94 s. 18C(1)(c), (1A)

Zero-rating

– see Zero-rating certificates