– see also Inducement payments

Arrangements not at arm's length

Legislation/Regulatory – CTA2009 s. 99, Sch. 2, para. 24 ; ITTOIA2005 s. 102
HMRC Guidance – BIM41130

Brought into account

Legislation/Regulatory – ITTOIA2005 s. 101
HMRC Guidance – BIM41055

Charge to tax

Legislation/Regulatory – CTA2009 s. 98, 250, Sch. 2, para. 24, 49
HMRC Guidance – BIM41055 ; BIM41130 ; BIM41135 ; BIM64175

Commercial property

£10 assignment with £340,000 reverse premium

Commentary – Indirect Tax Reporter ¶34-800

Generally

Commentary – Indirect Tax Reporter ¶34-800

Conditions

Legislation/Regulatory – CTA2009 s. 96

Connected persons

Legislation/Regulatory – CTA2009 s. 100 ; ITTOIA2005 s. 103

Exclusions

Commentary – Quick Overview ¶22260 ; Tax Reporter ¶300-500 ; Quick Overview ¶7260
Legislation/Regulatory – CTA2009 s. 97 ; ITTOIA2005 s. 100
HMRC Guidance – BIM41085 ; BIM41090 ; BIM41140

Generally

Commentary – CGT and the Private Residence ¶110-015

Inducements

Commentary – Quick Overview ¶22260 ; Quick Overview ¶7260

Leasing or letting of immovable property

Case Law – Commissioners of Customs & Excise v Mirror Group plc (Case C-409/98). [2002] BVC 16 ; Mirror Group plc. [1998] BVC 2,188 ; Trinity Mirror plc v Customs and Excise Commissioners. [2003] BVC 572

Meaning

Commentary – Quick Overview ¶22260 ; Quick Overview ¶7260
Legislation/Regulatory – CTA2009 s. 96 ; ITTOIA2005 s. 99
HMRC Guidance – BIM41051 ; BIM90105 ; CISR17210

Mortgage interest capping agreement

Case Law – Iliffe & Anor. [1994] BVC 625

Output tax

Commentary – Indirect Tax Reporter ¶104

Property business receipts

Commentary – Tax Reporter ¶300-500
HMRC Guidance – BIM41085

Property transaction

Legislation/Regulatory – ITTOIA2005 s. 99(3), 311
HMRC Guidance – BIM41055 ; BIM41130 ; BIM41135

Recipient

Legislation/Regulatory – ITTOIA2005 s. 99(2)

Revenue receipt, treatment as

Legislation/Regulatory – ITTOIA2005 s. 101

Taxable supplies

Attribution of input tax

Case Law – Fox-Pitt Kelton Ltd. [1995] BVC 615

Generally

Case Law – Marbourne Ltd. [1995] BVC 1,222

Taxable/non-taxable

Commentary – Quick Overview ¶22260 ; Quick Overview ¶7260

Treatment of payer

Commentary – Tax Reporter ¶300-510
HMRC Guidance – BIM41060

Whether within CIS

Commentary – 3.12