Agricultural property

Legislation/Regulatory – IHTA84 s. 115(5), 116(8)

Customs duties

Commentary – Essential Tax Companion ¶77000

Excluded property

Legislation/Regulatory – IHTA84 s. 6(3)
HMRC Guidance – IHTM27270

Exclusion of tax-favoured entities

Commentary – Schwarz on Tax Treaties ¶25-450

Generally

Commentary – 3.11

Low value goods sent under distance selling arrangement

Legislation/Regulatory – SI 1984/746 Sch. 2, Grp. 8, Note (2), (3)

Low-value import relief abolished from April 2012

Commentary – VAT Reporter ¶63-736

National savings

Commentary – Tax Reporter ¶685-300

Outside EU for VAT purposes

Commentary – VAT Reporter ¶63-020

Part of UK for statistical purposes

Commentary – VAT Reporter ¶64-600

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 – VAT Reporter ¶2-100 ; VAT Reporter ¶63-720

Territory of the UK, inclusion

Legislation/Regulatory – VATA94 s. 96(11)

Unilateral relief

Legislation/Regulatory – TIOPA2010 s. 8