– see also Penalties; Offences and penalties

Deduction as revenue expenditure

Case Law – McKnight (HM Inspector of Taxes) v Sheppard; Sheppard v McKnight (HM Inspector of Taxes). [1996] BTC 355

Outside scope of VAT

Payments made

Commentary – Indirect Tax Reporter ¶10-604

Payments received

Commentary – Indirect Tax Reporter ¶10-602