Copyrights
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