– see also Disabled persons; Ill health; Death

Accounts and records

Legislation/Regulatory – SI 1995/2518 reg. 30

Annual accounting scheme

Legislation/Regulatory – SI 1995/2518 reg. 53

Benefit

– see Incapacity benefit

Business carried on for, taxable person treatment

Legislation/Regulatory – SI 1995/2518 reg. 9(1) ; VATA94 s. 46(4)

Cash accounting scheme

Legislation/Regulatory – SI 1995/2518 reg. 63(1)

Cessation of business

Commentary – VAT Reporter ¶13-985

Charge to tax

Commentary – Tax Reporter ¶134-100

Class 2 contributions

Commentary – Tax Reporter ¶1016-475

Class 4 contributions

Legislation/Regulatory – SSCBA92 Sch. 2, para. 5

Domicile

Commentary – Tax Reporter ¶199-570

Farmers' flat-rate scheme

Legislation/Regulatory – SI 1995/2518 reg. 207

Generally

Legislation/Regulatory – FA2000 Sch. 6, para. 118 ; SI 1996/1527 reg. 9 ; SI 2001/838 reg. 55, 57

Insolvent persons

– see Insolvency

Meaning

Legislation/Regulatory – TMA70 s. 118(1)

National Insurance contributions

Commentary – Essential Tax Companion ¶12810

Personal representatives

– see Personal representatives

Reasonable excuse

Default surcharge

Commentary – VAT Reporter ¶59-665
Case Law – A & H Images Ltd. [1992] BVC 627 ; M. Bowen. (1987) 3 BVC 647 ; Prested Hall Ltd; Prested Health and Leisure Ltd [2014] TC 03462

Misdeclaration penalty

Commentary – VAT Reporter ¶60-042

Serious misdeclaration

Case Law – The Clean Car Co Ltd. [1991] BVC 568

Registrable persons

Legislation/Regulatory – SI 1994/1774 reg. 11

Registration

Generally

Commentary – VAT Reporter ¶43-872

Return period ends

Commentary – VAT Reporter ¶43-872 ; VAT Reporter ¶55-000

Settlements with vulnerable beneficiaries

– see Beneficiaries

Trust income

Trustees

Commentary – Essential Tax Companion ¶62205

Trusts with vulnerable beneficiaries

– see Trusts with vulnerable beneficiaries

VAT representative

Legislation/Regulatory – SI 1995/2518 reg. 10(5), (6)

Working tax credit

Legislation/Regulatory – SI 2002/2005 reg. 6