Acceptance of a grant

Becoming partnership or incorporating

Collection of assets on death

Authority to carry on business

Competition by personal representatives


Indemnity for debts and liabilities

Interest payments to creditors

Legatee of a business

Position of personal representatives

Priority and subrogation

Death, continuation of business


Payments made for outside scope items

Payments received for non-supplies

Formation of partnership, de-registration

Partnership, forming

Private petrol

– see Road fuel

Private use of cars, output tax

Redemption of deductions


Conversion to partnership and vice versa

Transfer of business as going concern

Registration forms

Paid gross CIS302

Paid net of tax CIS301

Turnover test threshold