– see also Administration, receivership or liquidation; Personal representatives

Absence of grant of representation, interim relief

Commentary – Rossdale: Probate and Administration of Estates ¶4-110

Appointment

Commentary – Tax Reporter ¶802-480
Case Law – COMMISSIONERS OF INLAND REVENUE v. THOMPSON (AS RECEIVER FOR THE FIRST AND SECOND DEBENTURE HOLDERS OF JOHN A. WOOD, LTD.)

Appointment, notification

Commentary – Indirect Tax Reporter ¶55-240

Assessments

Generally

Commentary – Indirect Tax Reporter ¶58-005

Notification

Commentary – Indirect Tax Reporter ¶58-100

Charge to tax

Commentary – Tax Reporter ¶134-850

Chargeable gains

Commentary – Tax Reporter ¶753-400

Court appointed, charge to income tax

Legislation/Regulatory – TMA70 s. 75

Court appointed, charge to tax

Commentary – Tax Reporter ¶134-800

Moneys collected, requirement to account for tax or discharge debenture

Case Law – Re John Willment (Ashford) Ltd. (1978) 1 BVC 235

Property freezing orders

Legislation/Regulatory – PCA2002 s. 245E-245G

Renting out/sale of property, output tax

Commentary – Indirect Tax Reporter ¶55-240

Supply by another

Commentary – Indirect Tax Reporter ¶10-000

Taxable person

Case Law – Sargent v. Customs and Excise Commissioners. [1993] BVC 261 ; Sargent v Customs & Excise Commissioners. [1995] BVC 108