Set-off
Advance corporation tax
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
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
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