Acceptance of property in satisfaction of

Generally

Commentary – Tax Reporter ¶183-295

Historic buildings

Commentary – Tax Reporter ¶183-315

Interest on tax

Commentary – Tax Reporter ¶183-345

Land

Commentary – Tax Reporter ¶183-305

Objects associated with a building

Commentary – Tax Reporter ¶183-325

Works of art

Commentary – Tax Reporter ¶183-335

Adjustments or repayments

Commentary – Tax Reporter ¶183-355

Administration actions

Commentary – Tax Reporter ¶183-385

Blocked foreign assets

Commentary – Tax Reporter ¶183-205

Certificates of discharge

Commentary – Tax Reporter ¶183-365

Direct payment scheme

Commentary – Tax Reporter ¶183-205

Due date

Commentary – Tax Reporter ¶183-205

Instalments

Generally

Commentary – Tax Reporter ¶183-235

Interest on

Commentary – Tax Reporter ¶183-255

Option to pay by

Commentary – Tax Reporter ¶183-215

Property qualifying

Commentary – Tax Reporter ¶183-225

Sale of instalment option property

Commentary – Tax Reporter ¶183-245

Interest on

Generally

Commentary – Tax Reporter ¶183-265
Case Law – Prosser (as personal representative of Jempson dec'd) v IR Commrs ; Richardson v. R & C Commrs

Instalments

Commentary – Tax Reporter ¶183-255

Liability for

Commentary – Tax Reporter ¶183-050

Mistake of law

Commentary – Tax Reporter ¶183-375

Penalties

– see Penalties

Purchase by company of own shares

Commentary – Tax Reporter ¶762-120

Transfer within seven years before death

Commentary – Tax Reporter ¶612-950

Unpaid tax, HMRC's charge

Disposal of property to purchaser for value

Commentary – Tax Reporter ¶183-285

Imposition of charge

Commentary – Tax Reporter ¶183-275
Case Law – Executors of Howarth (dec'd) v IR Commrs