Insolvency
Annual accounting scheme
Assets vesting in assignee or trustee
Bad debt relief
Cash accounting scheme
Cash forfeiture scheme
Cessation of business
Civil recovery scheme
Clients, default surcharge reasonable excuse
Companies in administration
Company continuing to trade and charge VAT, receiver's discretion repayment of VAT etc
Company in administration, accounting period
Crown set-off across taxes
Crown's priority
De-registration
Claims after de-registration
Company in liquidation
Generally
Deadline and Form VAT 769
Default surcharge
Derivative contracts
Estates in administration
Fixed charge over book debts
Former preferential claim by HMRC
Generally
Insolvency Helpdesk
Modes of winding up
Northern Ireland
Notification
Partnerships
Penalties
Phoenix companies
Post-insolvency returns: restricted penalty
Practitioners
Money laundering
Preferential debts
Generally
Preferential debts, categories of
Procedures
Proceedings for a recovery order
Provisional liquidators remaining in office
Receivers appointed under the Law of Property Act
Receivers renting out/sale of property, output tax
Records kept by person in charge
Registration
21 days to notify starting to carry on business
Bankruptcy of VAT-registered individual
Discontinued business
Receivership, liquidation or administration of company
Returns
Sale and repurchase arrangements
Sale of immovable property by judgment debtor
Scotland
Set-off of credits
Set-off, disapplication
Statutory insolvency arrangement
Stock lending
Stock lending, capital gains
Tax points in construction industry
Transfer of business as a going concern
Transfer of business as going concern
VAT representatives
Wrongful trading