Advance corporation tax

– see Advance corporation tax (pre-6 April 1999); Advance corporation tax (ACT)

Best of judgment assessments

Legislation/Regulatory – FA97 s. 49(1)

England, Wales and Northern Ireland

Legislation/Regulatory – FA2008 s. 130

General provisions

Legislation/Regulatory – VATA94 s. 81

Generally

Legislation/Regulatory – SI 2002/761 reg. 30-32

Losses

– see Losses

No set-off where insolvency procedure applied

Legislation/Regulatory – FA2008 s. 131

Revenue's liability to taxpayer against taxpayer's liability under county court judgment

Case Law – Revenue and Customs Commissioners v Xicom Systems Ltd. [2008] BTC 600

Right to be paid a sum transferred

Legislation/Regulatory – FA2008 s. 133

Trading losses

– see Trading losses

Transitional provisions

Legislation/Regulatory – FA97 s. 49 ; VATA94 Sch. 13, para. 21