Agricultural property

Legislation/Regulatory – IHTA84 s. 115(5), 116(8)

Commission of inquiry, production of documents

Case Law – Mount Murray Country Club Ltd & Ors v Macleod & Ors. [2004] BTC 76

Customs duties

Commentary – Essential Tax Companion ¶77000

Double taxation arrangement

Case Law – Huitson [2015] TC 04621

Establishment, group member

Commentary – VAT Reporter ¶43-459

Finance and insurance

Commentary – VAT Reporter ¶40-000

General provisions

Legislation/Regulatory – SI 1982/1067 art. 5-8

Generally

Commentary – Tax Reporter ¶1036-775 ; 16.4.9 ; 3.11
HMRC Guidance – NIM39620

Goods removed to UK, charge to VAT

Commentary – VAT Reporter ¶63-720

Goods sent to

Commentary – VAT Reporter ¶63-020

Health Services Board, supplies of invalid wheelchairs and carriages and parts and accessories

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, Note (5C), (5F), (5H)

Importation of goods

Legislation/Regulatory – SI 1982/1067 art. 4

National savings

Commentary – Tax Reporter ¶685-300

New dwellings

Legislation/Regulatory – SI 1982/1067 art. 9

Persons entering or leaving the UK, declaration of goods

Legislation/Regulatory – CEMA79 s. 78(2)

Place of supply

Legislation/Regulatory – SI 1982/1067 art. 1(4), 10, 12

Property representing earnings and profits

Commentary – Tax Reporter ¶685-300

Registration

Generally

Commentary – VAT Reporter ¶43-891
Legislation/Regulatory – SI 1982/1067 art. 11, 12 ; SI 1982/1068 art. 4

Number

Commentary – VAT Reporter ¶43-600
HMRC Guidance – Notice 725

Removal of goods to UK

Legislation/Regulatory – SI 1982/1067 art. 3

Status

Commentary – Schwarz on Tax Treaties ¶10-000

Supplementary declarations

Commentary – VAT Reporter ¶64-600

Territorial scope of UK

Commentary – VAT Reporter ¶2-100 ; VAT Reporter ¶63-720

Transfer to register of

Commentary – VAT Reporter ¶43-925

Transitional provisions

Legislation/Regulatory – VATA94 Sch. 13, para. 23

Unilateral relief

Legislation/Regulatory – TIOPA2010 s. 8