Channel Islands
Agricultural property
Customs duties
Commentary –
Quick Overview ¶77000
Excluded property
Legislation/Regulatory –
IHTA84 s. 6(3)
Exclusion of tax-favoured entities
Commentary –
Schwarz on Tax Treaties ¶25-450
Generally
Commentary –
Royse on Construction Industry Scheme 3.11
Grants made in
Low value goods sent under distance selling arrangement
Legislation/Regulatory –
SI 1984/746 Sch. 2, Grp. 8, Note (2), (3)
National savings
Commentary –
Tax Reporter ¶685-300
Offshore investment companies
Commentary –
Chanda on Property Investment 2.6.6
Preferential debts
Legislation/Regulatory –
IA86 s. 442
Property representing earnings and profits
Commentary –
Tax Reporter ¶685-300
Status
Commentary –
Schwarz on Tax Treaties ¶10-000
Territory of the Community, exclusion
Legislation/Regulatory –
SI 1995/2518 reg. 136
Territory of the UK excluded from EU
Commentary –
Indirect Tax Reporter ¶2-100
;
Indirect Tax Reporter ¶63-720
Territory of the UK, inclusion
Legislation/Regulatory –
VATA94 s. 96(11)
Unilateral relief
Legislation/Regulatory –
TIOPA2010 s. 8