– see also Artists and sculptors; Authors; Intellectual property; Patents

Assignment, post-cessation receipts

Commentary – Tax Reporter ¶223-120

Deduction of tax at source

Commentary – Tax Reporter ¶122-000–Tax Reporter ¶122-150
HMRC Guidance – INTM342630

Location of assets

Legislation/Regulatory – TCGA92 s. 275(1)(j)

Lump sums paid to personal representatives

Legislation/Regulatory – ITTOIA2005 s. 253
HMRC Guidance – BIM90065

Obligation to refrain from pursuing or exercising any right

Place of supply of services

Legislation/Regulatory – Dir. 2006/112 art. 59(d) ; VATA94 Sch. 4A, para. 16(2)(d)

Reverse charge

Legislation/Regulatory – VATA94 s. 8

Relief for payments, two or more years

Legislation/Regulatory – TMA70 Sch. 1B

Tax point

Commentary – Indirect Tax Reporter ¶12-590
HMRC Guidance – Notice 700

Transfers and assignments

Place of supply

Legislation/Regulatory – Dir. 2006/112 art. 59(a) ; VATA94 Sch. 4A, para. 16(2)(a)

Reverse charge

Legislation/Regulatory – VATA94 s. 8

Transfers/assignments/obligation to refrain: place of supply of services to non-business customers outside EU

Commentary – Indirect Tax Reporter ¶13-483

Works created in course of employment

Commentary – Kirk on Employment Status 1.1.2 ; Kirk on Employment Status 5.5.5