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 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

Automated Registration of Title to Land (ARTL)

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

– see also Distress

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

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

Land and buildings

Fee simple, meaning

Major interest, meaning

Personal right

Land and buildings transaction tax (LBTT)

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

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

Order for access to recorded information etc.

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

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

Sale to financial institution

Leaseback to individual

Person in common

Savings banks

Scottish Consolidated Fund

Scottish Homes, sale of houses at discount

Security, meaning

Settlement, meaning

Sheriff court

Sheriff officer's fees and outlays

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

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's 'judicial review' jurisdiction

Value added tax

Assignment of VAT

Voluntary arrangements

Winding-up, exempt documents