Scotland
Acceptance of property in satisfaction of tax
Access to recorded information, Intrastat system offences
Accounts
Act, meaning
Adoption payments
Agency, Commissioners and officers of Revenue and Customs
Agricultural property relief
Agricultural tenancies
Alternative dispute resolution
Alternative property finance
Land sold to financial institution and individual in common
Land sold to financial institution and leased to individual
Appeal to Upper Tribunal from tribunals
Appeals, value of land
Application of Income Tax Acts to
Assignment, meaning
Bank holidays
Benefits in kind, accommodation provided for employees
Capital gains tax, death
Charge by HMRC
Charities
Childcare
Civil partnerships, ascertainment or proof of
Civil recovery proceedings
Condemnation
Corporation tax, application to
Court of Session
Crown proceedings
Arrestment
Documents, recovery of
Execution by Crown
Pending
Rules of court
Satisfaction of orders
Sheriff court, in
Data protection, jurisdiction and procedure
Death, exemptions
Deed of family arrangement
Definitions
Designation of disadvantaged areas
Devolution of powers
Devolution settlement
Devolved tax
Disapplication of UK stamp duty land tax
Financial provision
Generally
Secretary of State's powers
Transactions involving interests in land
Transactions not taxable
Diligence
Generally
Disclosure of information
Dispensing doctors: registration
Dispositions of heritable property
Electronic communications, ARTL system
Employees seconded to educational establishments
Employer-provided accommodation
Enforcement by taking control of goods: summary warrant
Estates in administration
False statements
False statements made to obtain allowances, criminal liability for
Gifts to educational establishments
Grant of confirmation, inventory of estate required
Grants made in
Health boards/agencies, supplies of invalid wheelchairs and carriages and parts and accessories
Health information
HMRC's powers
Housing associations and disposals of land
Human rights: interpreter
Income tax, power to set rates
Inferior courts, proceedings for recovery in
Inheritance tax
Children
Delivery of accounts
Joint property and common property
Legitim
Partnerships
Transfers between cohabitees
Trusts, gifts constituting
Interest in possession
Intermeddling
Inventories
Investigations against HMRC staff
Judicial review
Land and buildings
Fee simple, meaning
Major interest, meaning
Personal right
Land and buildings transaction tax (LBTT)
Layout of Tribunal room
Leases
Legal proceedings
Generally
Institution
Non-payment of penalties, maximum terms of imprisonment
Proceeds of unlawful conduct
Legitim
Certificate of discharge
Charge on death
Claimed
Death before age eighteen
Election procedure
Liability for tax
Person under age eighteen entitled
Renunciation
Repayment of tax
Legitimate expectation
Liability for tax
Generally
Intermeddling
Partly exempt/partly chargeable estates
Limited partnerships
Lloyd's Scottish limited partnerships
Lloyd's underwriters, limited partnerships
Local authorities, exemptions
Major interest in land: 20-year minimum
Mortgage, meaning
Onshore petroleum
Generally
Provisions
Opening submissions (omission of)
Order for access to recorded information etc.
Orders for expenses
Parliament members
Accounting for additional Scottish tax
Basic rate tax, power to fix
Changes to income tax structure
Divolved taxes, power to add new ones
Effect of tax reduction
Enactments
European travel expenses
Income tax rates
Overnight expenses allowances
Pensions schemes
Reimbursement of expenses
Scottish taxpayers, meaning
Supplemental powers to modify enactments
Termination payments
Transport and subsistence
Travel expenses
Parliament, members of
Partly exempt transfers, value for tax
Partnerships
Accrued income scheme
Generally
Partnerships, deduction of tax at source by deposit-takers
Partnerships, registration
Partnerships, representation
Penalties
Mitigation
Non-payment, maximum terms of imprisonment
Personal rights, standard-rating
Postponement of payment, jurisdiction
Preferential debts
Priority of claim
Procedural differences
Proceeds of unlawful conduct
Civil recovery
Disclosure of information to and by Lord Advocate and Scottish Ministers
Provision of information
Office for Budget Responsibility
Recorded information, order for access to
Generally
Intrastat system offences
Recovery of tax
Diligence
Generally
Summary warrant
Recovery of tax proceedings
Refund of VAT, specified bodies
Registration of charities with Office of Scottish Charity Regulator (OSCR)
Relocation, guaranteed selling price schemes
Rent to loan
Savings banks
Scottish Consolidated Fund
Scottish Homes, sale of houses at discount
Scottish tax Tribunal
Security, meaning
Settlement, meaning
Sheriff court
Sheriff officer's fees and outlays
Sisting
Stamp duty land tax
Documents to keep
Urgent SDLT certificates
Use of SDLT certificate
Standard of proof, civil penalties for alleged dishonesty
Standard of proof: civil fraud penalty
Subordinate legislation, power to include sunset and review provisions
Tacks
Tax varying powers
Terminology (costs v expenses)
Time limit for commencement of recovery proceedings
Time of completion of gifts
Cash
Cheques
Corporeal movable property
Heritable property
Incorporeal movable property
Negotiable instruments
Shares and securities
Transfers on death, liability for tax
Tribunals
Administrative support
First-Tier Tribunal
Functions
Making appointments
Trusts
Trusts vulnerable beneficiaries
Upper Tribunal powers
Upper Tribunal's 'judicial review' jurisdiction
Value added tax
Assignment of VAT
Voluntary arrangements
Winding-up, exempt documents
Witness citation