Advance, beneficial loan for purchase of house

Arrears, income of year received or years earned

Consideration for supply

Data-gathering powers: relevant data-holder

Deduction of tax

Double taxation relief

In lieu of notice

Joint employment

Outside scope of VAT

Payments made for outside scope items

Payments received for non-supplies

Parent company paying salaries of staff working for subsidiary


– see also Partnerships


Trading expenditure, deductions