Cheques
Bounced, payment of VAT
Cheques not re-presented, default surcharge
Commentary –
Indirect Tax Reporter ¶60-455
Generally
Commentary –
Indirect Tax Reporter ¶55-400
Dishonoured
Payment not consideration for supply
Commentary –
Indirect Tax Reporter ¶18-650
Payments received for non-supplies
Commentary –
Indirect Tax Reporter ¶10-602
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
Scotland
Commentary –
Tax Reporter ¶616-000
HMRC Guidance –
IHTM28300