Action of ejectment, non-payment of rent

Legislation/Regulatory – TMA70 s. 117

Adoption payments

Legislation/Regulatory – ITTOIA2005 s. 746

Agency, Commissioners and officers of Revenue and Customs

Legislation/Regulatory – CRCA2005 s. 15

Appeal to Upper Tribunal from tribunals

Legislation/Regulatory – TCEA2007 s. 34

Application to

Legislation/Regulatory – SI 2001/1004 reg. 156, Sch. 7

Assembly, exemption from stamp duty

Legislation/Regulatory – FA87 s. 55

Charities

Commentary – Tax Reporter ¶815-030 ; Tax Reporter ¶815-150 ; Tax Reporter ¶815-160 ; Tax Reporter ¶815-250
Case Law – Commissioners of Inland Revenue v. City of Glasgow Police Athletic Association

Child trust funds

Legislation/Regulatory – CTFA2004 s. 25

Childcare

Commentary – Tax Reporter ¶435-120

Civil recovery proceedings

– see Civil recovery proceedings

Co-ordination with

Legislation/Regulatory – SSAA92 Sch. 8

Companies

Commentary – Tax Reporter ¶714-180

Condemnation

Legislation/Regulatory – CEMA79 Sch. 3, para. 8

Corporation tax

Commentary – Key Data ¶1-400

Corporation tax interpretation

Legislation/Regulatory – CTA2009 s. 1321

Crown proceedings

Legislation/Regulatory – CPA47 s. 35

Death, capital gains tax

Legislation/Regulatory – TCGA92 s. 63A

Designation of disadvantaged areas

Legislation/Regulatory – SI 2001/3747 reg. 2, Sch. 4

Devolution

Commentary – Key Data ¶1-350

Devolution settlement

Commentary – Tax Reporter ¶102-910

Disclosure of information

Legislation/Regulatory – FA89 s. 182

Double taxation prevention

Legislation/Regulatory – FA98 s. 150

Electricity privatisation

Legislation/Regulatory – F(No. 2)A92 s. 77, Sch. 17, para. 1, 9, 10 ; SI 1992/232

Employees seconded to charities and educational establishments

Legislation/Regulatory – ITTOIA2005 s. 70, 71

Employment rights

Legislation/Regulatory – TCA2002 s. 64

Excepted matters

Legislation/Regulatory – TCA2002 s. 64

Exchange of information with HMRC

Legislation/Regulatory – TCA2002 Sch. 5, para. 4-6

Exempt gas supplies

Legislation/Regulatory – FA2000 Sch. 6, para. 11A

Fee simple, meaning

Legislation/Regulatory – VATA94 s. 96(1)

Fire safety, capital expenditure incurred on trade premises

Legislation/Regulatory – ESC B16

Foreign currency securities

Legislation/Regulatory – ITTOIA2005 s. 880

Friendly societies

Legislation/Regulatory – ICTA88 Sch. 15, para. 3

Grants made in

Commentary – Rossdale: Probate and Administration of Estates ¶4-130

Health board/agency, supplies of invalid wheelchairs and carriages and parts and accessories

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

Housing associations and societies

Legislation/Regulatory – TCGA92 s. 220

Housing grants

Legislation/Regulatory – ITTOIA2005 s. 880

Income tax rate

2019-20

Commentary – Key Data ¶3-003

2020-21

Commentary – Key Data ¶3-002

Inheritance tax

Delivery of accounts

Commentary – Tax Reporter ¶180-835

Estate duty agreement

Commentary – Tax Reporter ¶686-750

Investigations against HMRC staff

Commentary – Indirect Tax Reporter ¶61-100

Legal proceedings

Generally

Legislation/Regulatory – CEMA79 s. 147(4)

Non-payment of penalties, maximum terms of imprisonment

Legislation/Regulatory – CEMA79 s. 149(3)

Proceeds of unlawful conduct

– see Cash forfeiture scheme; Civil recovery scheme

Members of devolved assembly for

– see Members of Parliament

National Insurance contributions

Commentary – Quick Overview ¶12000

Northern Ireland Housing Executive: sale of houses at discount

Legislation/Regulatory – FA81 s. 107

Payment of VAT, set-offs

– see Set-off

Penalties

Mitigation

Legislation/Regulatory – CEMA79 s. 150(2)

Non-payment, maximum terms of imprisonment

Legislation/Regulatory – CEMA79 s. 149(3)

Personal pension schemes, minimum contributions

Legislation/Regulatory – SI 1988/1012 reg. 7

Plant and machinery allowances

First-year allowances

Legislation/Regulatory – CAA2001 s. 45AA(1), (5A) ; FA2008 s. 76(7), (8) ; FA2013 s. 67

Transfer of water and sewerage services

Legislation/Regulatory – SI 2007/766

Police Service, death of members

Legislation/Regulatory – ESC F5

Preferential debts

– see Preferential debts

Proceeds of unlawful conduct

Civil recovery

– see Cash forfeiture scheme; Civil recovery scheme

Disclosure of information to and by Assets Recovery Agency Director

Legislation/Regulatory – PCA2002 s. 436-438

Recovery of tax

Legislation/Regulatory – FA94 Sch. 7, para. 7

Refund of VAT to government

Legislation/Regulatory – VATA94 s. 99

Regional development grants

Legislation/Regulatory – CAA2001 s. 534

Registration of charities with Charity Commission for Northern Ireland

Commentary – Indirect Tax Reporter ¶50-014

Reorganisation of water and sewerage services

Legislation/Regulatory – F(No. 2)A2005 s. 67

Settled property, meaning

Legislation/Regulatory – IHTA84 s. 43(5)
HMRC Guidance – CG31303

Stamp duty reserve tax

Land Tribunal for Northern Ireland

Legislation/Regulatory – SI 1986/1711 reg. 8(4B)

Tax credit

– see Tax credits, Northern Ireland

Trade premises, fire safety

Legislation/Regulatory – ESC B16

Transfer on sale, production of documents

Legislation/Regulatory – FA94 s. 244, 245 ; SI 1996/2348

Transfers to Stock Exchange nominee

Legislation/Regulatory – FA76 s. 127(7)

Transmission of case stated, time-limit

Case Law – Inland Revenue Commissioners v. McGuckian; McGuckian v. Inland Revenue Commissioners. [1994] BTC 374

Voluntary arrangements

Commentary – Indirect Tax Reporter ¶55-240

Water and sewerage services, reorganisation

Legislation/Regulatory – F(No. 2)A2005 s. 67