Aggregates levy

Commentary – VAT Reporter ¶8-295

Capital allowances and value added tax capital goods scheme

– see Value added tax (VAT)

Capital allowances with capital goods scheme

Commentary – VAT Reporter ¶19-800

Capital gains

Commentary – VAT Reporter ¶7-900

Capital gains tax

Commentary – VAT Reporter ¶37-525

Cessation of business

Commentary – VAT Reporter ¶7-275

Climate change levy

Commentary – VAT Reporter ¶8-300

Corporation tax, information used for VAT purposes

Commentary – VAT Reporter ¶5-650

Deductibility of VAT from direct tax liabilities

Commentary – VAT Reporter ¶6-150
Case Law – MORLEY (H.M. INSPECTOR OF TAXES) v. MESSRS. TATTERSALL

Direct tax treatment

Interest received

Commentary – VAT Reporter ¶6-190

Late VAT refunds

Commentary – VAT Reporter ¶6-170

Penalties

Commentary – VAT Reporter ¶6-180

Employees

Commentary – VAT Reporter ¶6-900

Extra-statutory concessions

Commentary – VAT Reporter ¶5-900

Generally

Commentary – VAT Reporter ¶5-650

Income tax and inheritance tax, assets put into settlements

Legislation/Regulatory – SP 1/82

Inheritance tax

Commentary – VAT Reporter ¶8-025

Insurance premium tax

Commentary – VAT Reporter ¶8-290

Landfill tax

Commentary – VAT Reporter ¶8-280

Losses

Commentary – VAT Reporter ¶7-025
Case Law – Sharkey (H.M. Inspector of Taxes) v. Wernher

Private use of business assets

Commentary – VAT Reporter ¶6-775
Case Law – Sharkey (H.M. Inspector of Taxes) v. Wernher

Stamp duty land tax

– see Stamp duty land tax

Trading/professional profits

Commentary – VAT Reporter ¶6-025

Valuation of supply

Commentary – VAT Reporter ¶6-275

Works of art

Commentary – VAT Reporter ¶7-775