Bounced, payment of VAT

Cheques not re-presented, default surcharge

Commentary – Indirect Tax Reporter ¶60-455

Generally

Commentary – Indirect Tax Reporter ¶55-400
HMRC Guidance – Notice 700

Dishonoured

Payment not consideration for supply

Commentary – Indirect Tax Reporter ¶18-650

Payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602
HMRC Guidance – Notice 700 ; Notice 701/36 ; Notice 701/41 ; Notice 718

Generally

Legislation/Regulatory – FA99 Sch. 18, para. 2

Payment by

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 29

Receipt constituting receipt of payment

Case Law – (1986) 2 BVC 205,438 ; (1986) 2 BVC 205,475

Requisitions, local authorities and similar bodies

Commentary – Indirect Tax Reporter ¶51-320
HMRC Guidance – Notice 700

Time of completion of gift

Generally

Commentary – Tax Reporter ¶615-600
Case Law – RHOKANA CORPORATION, LTD. v. COMMISSIONERS OF INLAND REVENUE

Scotland

Commentary – Tax Reporter ¶616-000
HMRC Guidance – IHTM28300