Acceptance of property in satisfaction of tax

Legislation/Regulatory – NHA80 s. 9(8)

Access to recorded information, Intrastat system offences

Legislation/Regulatory – SI 1992/2790 reg. 9-11

Accounts

Legislation/Regulatory – IHTA84 s. 261

Act, meaning

Legislation/Regulatory – ITA2007 s. 1018

Adoption payments

Legislation/Regulatory – ITTOIA2005 s. 745

Agency, Commissioners and officers of Revenue and Customs

Legislation/Regulatory – CRCA2005 s. 15

Agricultural property relief

Commentary – Tax Reporter ¶659-650

Agricultural tenancies

Legislation/Regulatory – FA95 s. 155(3) ; IHTA84 s. 116(2A), 177

Alternative dispute resolution

Commentary – Gordon on Tax Appeals 2.2.1

Alternative property finance

Land sold to financial institution and individual in common

Legislation/Regulatory – FA2003 s. 72A

Land sold to financial institution and leased to individual

Legislation/Regulatory – FA2003 s. 72

Appeal to Upper Tribunal from tribunals

Legislation/Regulatory – TCEA2007 s. 33

Appeals, value of land

Legislation/Regulatory – IHTA84 s. 222(5)

Application of Income Tax Acts to

Legislation/Regulatory – ITA2007 s. 1008

Assignment, meaning

Legislation/Regulatory – VATA94 s. 96(1)

Bank holidays

Commentary – Gordon on Tax Appeals 4.9.3

Benefits in kind, accommodation provided for employees

Legislation/Regulatory – ESC A56

Capital gains tax, death

Legislation/Regulatory – TCGA92 s. 63

Charge by HMRC

Legislation/Regulatory – IHTA84 s. 237(4)
HMRC Guidance – IHTM30464

Charities

Commentary – Tax Reporter ¶815-020 ; Tax Reporter ¶815-150 ; Tax Reporter ¶815-160 ; Tax Reporter ¶815-250
Case Law – Commissioners of Inland Revenue v. City of Glasgow Police Athletic Association

Childcare

Commentary – Tax Reporter ¶435-100

Civil partnerships, ascertainment or proof of

Legislation/Regulatory – SSAA92 s. 124B

Civil recovery proceedings

– see Civil recovery proceedings

Condemnation

Legislation/Regulatory – CEMA79 Sch. 3, para. 8

Corporation tax, application to

Legislation/Regulatory – CTA2010 s. 1166

Court of Session

– see Court of Session

Crown proceedings

Arrestment

Legislation/Regulatory – CPA47 s. 46

Documents, recovery of

Legislation/Regulatory – CPA47 s. 47

Execution by Crown

Legislation/Regulatory – CPA47 s. 49

Pending

Legislation/Regulatory – CPA47 s. 51(1)

Rules of court

Legislation/Regulatory – CPA47 s. 50

Satisfaction of orders

Legislation/Regulatory – CPA47 s. 45

Sheriff court, in

Legislation/Regulatory – CPA47 s. 44

Data protection, jurisdiction and procedure

Legislation/Regulatory – DPA98 s. 15

Death, exemptions

Legislation/Regulatory – FA85 s. 84(7)

Deed of family arrangement

Legislation/Regulatory – IHTA84 s. 142(7) ; SP E18

Definitions

Legislation/Regulatory – ITTOIA2005 s. 879

Designation of disadvantaged areas

Legislation/Regulatory – SI 2001/3747 reg. 2, Sch. 3

Devolution of powers

Commentary – Stamp Taxes Reporter ¶10-020

Devolution settlement

Commentary – Tax Reporter ¶102-930

Devolved tax

Disapplication of UK stamp duty land tax

Legislation/Regulatory – SCA2012 s. 29, Sch. 3
HMRC Guidance – SDLTM29010

Financial provision

Legislation/Regulatory – SCA2012 s. 43

Generally

Legislation/Regulatory – SCA98 s. 80A, 80B

Secretary of State's powers

Legislation/Regulatory – SCA2012 s. 42

Transactions involving interests in land

Legislation/Regulatory – SCA98 s. 80I

Transactions not taxable

Legislation/Regulatory – SCA98 s. 80J

Diligence

– see also Distress

Generally

Legislation/Regulatory – SI 1995/2518 reg. 213

Disclosure of information

Legislation/Regulatory – FA89 s. 182

Dispensing doctors: registration

Commentary – Indirect Tax Reporter ¶23-075

Dispositions of heritable property

Legislation/Regulatory – FA99 Sch. 13, para. 18

Electronic communications, ARTL system

Legislation/Regulatory – SI 2005/844 reg. 4A, 4B, 5(2A), 6(1A), 7, 9(4)

Employees seconded to educational establishments

Legislation/Regulatory – ITTOIA2005 s. 70, 71

Employer-provided accommodation

Legislation/Regulatory – ESC A56

Enforcement by taking control of goods: summary warrant

Legislation/Regulatory – FA2008 s. 128 ; SI 2009/3024

Estates in administration

Commentary – Tax Reporter ¶365-450 ; Tax Reporter ¶367-000 ; Tax Reporter ¶369-100
Case Law – (1) COMMISSIONERS OF INLAND REVENUE v. R.A. PILKINGTON (2) COMMISSIONERS OF INLAND REVENUE v. A.C. PILKINGTON (3) COMMISSIONERS OF INLAND REVENUE v. MISS M.B.J. PILKINGTON

False statements

Commentary – Tax Reporter ¶195-900

False statements made to obtain allowances, criminal liability for

Legislation/Regulatory – TMA70 s. 107(1)

Gifts to educational establishments

Legislation/Regulatory – SI 1992/42

Grant of confirmation, inventory of estate required

Legislation/Regulatory – PLDA1808 s. 42

Grants made in

Commentary – Rossdale: Probate and Administration of Estates ¶4-130

Health boards/agencies, supplies of invalid wheelchairs and carriages and parts and accessories

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, Note (5C), (5F), (5H)

Health information

Legislation/Regulatory – SI 2003/1650 ; SI 2004/1895

HMRC's powers

Legislation/Regulatory – FA2007 Sch. 23

Housing associations and disposals of land

Legislation/Regulatory – TCGA92 s. 218, 219

Human rights: interpreter

Commentary – Indirect Tax Reporter ¶60-920

Income tax, power to set rates

Legislation/Regulatory – SCA98 s. 80A

Inferior courts, proceedings for recovery in

Legislation/Regulatory – TMA70 s. 67

Inheritance tax

Children

Commentary – Tax Reporter ¶602-750

Delivery of accounts

Commentary – Tax Reporter ¶180-835 ; Tax Reporter ¶180-875
HMRC Guidance – IHTM05101 ; IHTM10471

Joint property and common property

Commentary – Tax Reporter ¶603-450

Legitim

Commentary – Tax Reporter ¶631-800 ; Tax Reporter ¶631-850 ; Tax Reporter ¶631-900

Partnerships

Commentary – Tax Reporter ¶601-550

Transfers between cohabitees

Commentary – Tax Reporter ¶644-850
HMRC Guidance – IHTM11032
Case Law – Holland (Executor of Holland dec'd) v IR Commrs

Trusts, gifts constituting

Commentary – Tax Reporter ¶616-300

Interest in possession

Commentary – Tax Reporter ¶351-525
Legislation/Regulatory – IHTA84 s. 46

Intermeddling

Legislation/Regulatory – IHTA84 s. 199(4)

Inventories

Legislation/Regulatory – IHTA84 s. 261

Investigations against HMRC staff

Commentary – Indirect Tax Reporter ¶61-100

Judicial review

Commentary – Gordon on Tax Appeals 2.1.3 ; Gordon on Tax Appeals 9.3.8

Land and buildings

Fee simple, meaning

Legislation/Regulatory – VATA94 s. 96(1)

Major interest, meaning

Legislation/Regulatory – VATA94 s. 96(1)

Personal right

Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, item 1

Land and buildings transaction tax (LBTT)

Commentary – Indirect Tax Reporter ¶10-604 ; Indirect Tax Reporter ¶8-275

Layout of Tribunal room

Commentary – Gordon on Tax Appeals 8.5.1

Leases

Legislation/Regulatory – FA2003 Sch. 17A, para. 19 ; FA2013 Sch. 41, para. 6

Legal proceedings

Generally

Legislation/Regulatory – CEMA79 s. 147(5)

Institution

Legislation/Regulatory – CEMA79 s. 145(3)

Non-payment of penalties, maximum terms of imprisonment

Legislation/Regulatory – CEMA79 s. 149(1)

Proceeds of unlawful conduct

– see Cash forfeiture scheme; Civil recovery scheme

Legitim

Certificate of discharge

Legislation/Regulatory – IHTA84 s. 147(9)

Charge on death

Legislation/Regulatory – IHTA84 s. 147(2)
HMRC Guidance – IHTM12244 ; IHTM30353 ; IHTM30374 ; IHTM35212 ; IHTM35213

Claimed

Legislation/Regulatory – IHTA84 s. 147(4), (6)

Death before age eighteen

Legislation/Regulatory – IHTA84 s. 147(7)

Election procedure

Legislation/Regulatory – IHTA84 s. 147(3), (5)

Liability for tax

Legislation/Regulatory – IHTA84 s. 209

Person under age eighteen entitled

Legislation/Regulatory – IHTA84 s. 147(1)

Renunciation

Legislation/Regulatory – IHTA84 s. 147(7)

Repayment of tax

Legislation/Regulatory – IHTA84 s. 147(8)

Legitimate expectation

Commentary – Gordon on Tax Appeals 2.1.3

Liability for tax

Generally

Legislation/Regulatory – IHTA84 s. 209

Intermeddling

Legislation/Regulatory – IHTA84 s. 199(4)

Partly exempt/partly chargeable estates

Legislation/Regulatory – IHTA84 s. 42(4)

Limited partnerships

Commentary – Tax Reporter ¶803-360

Lloyd's Scottish limited partnerships

Legislation/Regulatory – SI 1997/2681

Lloyd's underwriters, limited partnerships

Commentary – Tax Reporter ¶803-360

Local authorities, exemptions

Legislation/Regulatory – FA52 s. 74

Major interest in land: 20-year minimum

Commentary – Indirect Tax Reporter ¶33-155 ; Indirect Tax Reporter ¶34-125

Mortgage, meaning

Legislation/Regulatory – ITTOIA2005 s. 879

Onshore petroleum

Generally

Legislation/Regulatory – SI 2018/79 reg. 1

Provisions

Legislation/Regulatory – SI 2018/79 reg. 2-12

Opening submissions (omission of)

Commentary – Gordon on Tax Appeals 8.8.1 ; Gordon on Tax Appeals 8.8.2

Order for access to recorded information etc.

Legislation/Regulatory – FA94 Sch. 7, para. 4A

Orders for expenses

Commentary – Gordon on Tax Appeals 4.7

Parliament members

Accounting for additional Scottish tax

Legislation/Regulatory – SCA98 s. 77

Basic rate tax, power to fix

Legislation/Regulatory – SCA98 s. 73, 74

Changes to income tax structure

Legislation/Regulatory – SCA98 s. 76

Divolved taxes, power to add new ones

Legislation/Regulatory – SCA98 s. 80B

Effect of tax reduction

Legislation/Regulatory – SCA98 s. 78

Enactments

Legislation/Regulatory – INA78 s. 23A

European travel expenses

Legislation/Regulatory – ITEPA2003 s. 294

Income tax rates

Legislation/Regulatory – ITA2007 s. 6(2A)-(2C), (103B), (3C), 809H(3A) ; PCTA68 s. 1(3A) ; SCA2012 s. 23-27, 41-44, Sch. 2 ; SCA98 s. 80A-80H

Overnight expenses allowances

Legislation/Regulatory – ITEPA2003 s. 293

Pensions schemes

Legislation/Regulatory – FA99 Sch. 5, para. 6 ; ICTA88 s. 613(1), (2)

Reimbursement of expenses

Legislation/Regulatory – SCA98 s. 80

Scottish taxpayers, meaning

Legislation/Regulatory – SCA98 s. 80D

Supplemental powers to modify enactments

Legislation/Regulatory – SCA98 s. 79

Termination payments

Legislation/Regulatory – ITEPA2003 s. 291

Transport and subsistence

Legislation/Regulatory – ITEPA2003 s. 295

Travel expenses

Legislation/Regulatory – FA2013 s. 10 ; ITEPA s. 293B

Parliament, members of

– see Members of Parliament

Partly exempt transfers, value for tax

Legislation/Regulatory – IHTA84 s. 42(4)

Partnerships

Accrued income scheme

Commentary – Tax Reporter ¶331-900

Generally

Commentary – Quick Overview ¶62100

Partnerships, deduction of tax at source by deposit-takers

Legislation/Regulatory – ITA2007 s. 859

Partnerships, registration

Legislation/Regulatory – SI 1995/2518 reg. 7(2)

Partnerships, representation

Legislation/Regulatory – SI 1994/1774 reg. 10(3)

Penalties

Mitigation

Legislation/Regulatory – CEMA79 s. 150(2)

Non-payment, maximum terms of imprisonment

Legislation/Regulatory – CEMA79 s. 149(1)

Personal rights, standard-rating

Commentary – Indirect Tax Reporter ¶34-942

Postponement of payment, jurisdiction

Case Law – Inland Revenue Commissioners v. R.W. Forsyth Ltd. [1987] BTC 44 ; R. v. Special Commissioner, ex parte R.W. Forsyth Ltd. [1986] BTC 466

Preferential debts

– see Preferential debts

Priority of claim

Legislation/Regulatory – TMA70 s. 64

Procedural differences

Commentary – Gordon on Tax Appeals 8.1

Proceeds of unlawful conduct

Civil recovery

– see Cash forfeiture scheme; Civil recovery scheme

Disclosure of information to and by Lord Advocate and Scottish Ministers

Legislation/Regulatory – PCA2002 s. 439-442

Provision of information

Office for Budget Responsibility

Legislation/Regulatory – SCA2016 s. 21

Recorded information, order for access to

Generally

Legislation/Regulatory – VATA94 Sch. 11, para. 11

Intrastat system offences

Legislation/Regulatory – SI 1992/2790 reg. 9-11

Recovery of tax

Diligence

Legislation/Regulatory – SI 1994/1774 reg. 43

Generally

Legislation/Regulatory – FA94 Sch. 7, para. 7 ; IHTA84 s. 243 ; TMA70 s. 63, 67

Summary warrant

Legislation/Regulatory – FA2008 s. 128

Recovery of tax proceedings

Commentary – Tax Reporter ¶188-145

Refund of VAT, specified bodies

Legislation/Regulatory – SI 1976/2028

Registration of charities with Office of Scottish Charity Regulator (OSCR)

Commentary – Indirect Tax Reporter ¶50-013

Relocation, guaranteed selling price schemes

Legislation/Regulatory – IRInt. 107

Rent to loan

Legislation/Regulatory – FA93 s. 203

Savings banks

Commentary – Tax Reporter ¶805-000

Scottish Consolidated Fund

Legislation/Regulatory – SCA98 s. 64

Scottish Homes, sale of houses at discount

Legislation/Regulatory – FA81 s. 107

Scottish tax Tribunal

Commentary – Gordon on Tax Appeals 10.1

Security, meaning

Commentary – Indirect Tax Reporter ¶18-948

Settlement, meaning

Legislation/Regulatory – IHTA84 s. 43(4)
HMRC Guidance – CG31301 ; IHTM16041 ; IHTM16072

Sheriff court

Legislation/Regulatory – CPA47 s. 44

Sheriff officer's fees and outlays

Legislation/Regulatory – TMA70 s. 63A

Sisting

Commentary – Gordon on Tax Appeals ¶App9 ; Gordon on Tax Appeals 4.2.4

Stamp duty land tax

Documents to keep

Commentary – Stamp Taxes Reporter ¶10-015

Urgent SDLT certificates

Commentary – Stamp Taxes Reporter ¶10-015

Use of SDLT certificate

Commentary – Stamp Taxes Reporter ¶10-015

Standard of proof, civil penalties for alleged dishonesty

Case Law – Norman Wood & Sons. [1994] BVC 523

Standard of proof: civil fraud penalty

Commentary – Indirect Tax Reporter ¶59-765

Subordinate legislation, power to include sunset and review provisions

Legislation/Regulatory – INA78 s. 14A

Tacks

– see Agreement for a tack; Tack

Tax varying powers

Commentary – Tax Reporter ¶110-000

Terminology (costs v expenses)

Commentary – Gordon on Tax Appeals 4.7.1

Time limit for commencement of recovery proceedings

Case Law – Lord Advocate v Butt & Ors. [1991] BTC 59 ; Lord Advocate v. Butt & Ors. [1992] BTC 67 ; Lord Advocate v. Hepburn. [1990] BTC 250

Time of completion of gifts

Cash

Commentary – Tax Reporter ¶615-950

Cheques

Commentary – Tax Reporter ¶616-000
HMRC Guidance – IHTM28300

Corporeal movable property

Commentary – Tax Reporter ¶615-900

Heritable property

Commentary – Tax Reporter ¶615-850

Incorporeal movable property

Commentary – Tax Reporter ¶616-150

Negotiable instruments

Commentary – Tax Reporter ¶616-050

Shares and securities

Commentary – Tax Reporter ¶616-100

Transfers on death, liability for tax

Legislation/Regulatory – IHTA84 s. 209

Tribunals

Administrative support

Legislation/Regulatory – CSRA14 s. 130(3) ; Sch. 4, para. 8 ; TSA2014 s. 77

First-Tier Tribunal

Legislation/Regulatory – RSTPA14 s. 256 ; Sch. 4, para. 11(2) ; TSA2014 Sch. 1, Pt. 1, para. 10A

Functions

Legislation/Regulatory – TSA2014 Sch. 1, Pt. 2, para. 13(10A)

Making appointments

Legislation/Regulatory – CRSA14 s. 131(2) ; TSA2014 Sch. 9, para. 10(1)

Trusts

Commentary – Stamp Taxes Reporter ¶120-230

Trusts vulnerable beneficiaries

Legislation/Regulatory – FA2005 s. 42

Upper Tribunal powers

Commentary – Gordon on Tax Appeals 4.4.4

Upper Tribunal's 'judicial review' jurisdiction

Legislation/Regulatory – TCEA2007 s. 21

Value added tax

Assignment of VAT

Legislation/Regulatory – SCA2016 s. 16

Voluntary arrangements

Commentary – Indirect Tax Reporter ¶55-240

Winding-up, exempt documents

Legislation/Regulatory – IA86 s. 190

Witness citation

Commentary – Gordon on Tax Appeals 4.13.2