Annual accounting scheme

Assets vesting in assignee or trustee

Bad debt relief

– see also 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

– see also Debts; 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

– see Set-off

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