– see also Acceptance of property in satisfaction of tax; Conditionally exempt transfers; Gifts for national purposes

Exemption from tax

Commentary – Tax Reporter ¶589-500 ; Tax Reporter ¶646-100
Legislation/Regulatory – CTA2010 s. 985-987 ; FA2013 s. 37 ; TCGA92 s. 271(3)

Exemptions from tax

Commentary – Essential Tax Companion ¶15065 ; Essential Tax Companion ¶15950

Financing costs and income

Commentary – Tax Reporter ¶717-581
Legislation/Regulatory – TIOPA2010 s. 327
HMRC Guidance – CFM92210

Repayments of VAT

Legislation/Regulatory – FA2013 s. 191

Stamp duty land tax

Legislation/Regulatory – FA2003 s. 67A ; FA2012 s. 216(3)-(6)

Supplies of goods or services

Legislation/Regulatory – VATA94 s. 41(7)

Supplies of invalid wheelchairs and carriages and parts and accessories

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, Note (5C), (5F), (5H)