Accounting methods

Accounting periods

Administration

Anti-avoidance

Anti-forestalling

Appeals from the First-tier Tribunal

Apportionment

Arrangement and administration fee constituting premium

Brokers and agents

Cash receipt method

Construction of undertaking

Effects

Errors in returns

EU, meaning of establishment

Fees and commissions

Generally

Groups of companies

Higher rate

Higher rate (selective)

Interaction with VAT

Liability

Penalties

Permanent health contracts without time-limits

Rates

Record keeping

Registration

Returns, error correction

Scope

Standard rate

Strike-out issue of state aid/refusal to hear other issues as preliminary points

Tax points

Tax representative (appointing)

Tax representatives

Taxable intermediaries

Taxable intermediary

Value shifting

Warranties

Written-premium basis