Illness or incapacity
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
Cash accounting scheme
Legislation/Regulatory –
SI 1995/2518 reg. 63(1)
Cessation of business
Commentary –
Indirect Tax 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
Insolvent persons
– see Insolvency
Meaning
Legislation/Regulatory –
TMA70 s. 118(1)
National Insurance contributions
Commentary –
Quick Overview ¶12810
Personal representatives
– see Personal representatives
Reasonable excuse
Default surcharge
Commentary –
Indirect Tax 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 –
Indirect Tax 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 –
Indirect Tax Reporter ¶43-872
Return period ends
Commentary –
Indirect Tax Reporter ¶43-872
;
Indirect Tax Reporter ¶55-000
Settlements with vulnerable beneficiaries
– see Beneficiaries
Trust income
Trustees
Commentary –
Quick Overview ¶62205
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