– see also Schedule D, Case I and II; Trade or business; Trading income

Acceptance of a grant

Commentary – Rossdale: Probate and Administration of Estates ¶6-070

Becoming partnership or incorporating

Commentary – Royse on Construction Industry Scheme 5.4 ; Royse on Construction Industry Scheme 7.6

Collection of assets on death

Authority to carry on business

Commentary – Rossdale: Probate and Administration of Estates ¶25-020

Competition by personal representatives

Commentary – Rossdale: Probate and Administration of Estates ¶25-070

Generally

Commentary – Rossdale: Probate and Administration of Estates ¶25-010

Indemnity for debts and liabilities

Commentary – Rossdale: Probate and Administration of Estates ¶25-030

Interest payments to creditors

Commentary – Rossdale: Probate and Administration of Estates ¶25-050

Legatee of a business

Commentary – Rossdale: Probate and Administration of Estates ¶25-060

Position of personal representatives

Commentary – Rossdale: Probate and Administration of Estates ¶25-080

Priority and subrogation

Commentary – Rossdale: Probate and Administration of Estates ¶25-040

Death, continuation of business

Commentary – Royse on Construction Industry Scheme 5.4

Drawings

Payments made for outside scope items

Commentary – Indirect Tax Reporter ¶10-604

Payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602

Formation of partnership, de-registration

Commentary – Indirect Tax Reporter ¶43-920

Partnership, forming

Commentary – Quick Overview ¶62110

Private petrol

– see Road fuel

Private use of cars, output tax

Commentary – Indirect Tax Reporter ¶18-575

Redemption of deductions

– see Redemption of deductions

Registration

Conversion to partnership and vice versa

Commentary – Indirect Tax Reporter ¶43-300

Transfer of business as going concern

Commentary – Indirect Tax Reporter ¶43-410

Registration forms

Paid gross CIS302

Commentary – Royse on Construction Industry Scheme 2.1.2

Paid net of tax CIS301

Commentary – Royse on Construction Industry Scheme 2.1.2

Turnover test threshold

Commentary – Royse on Construction Industry Scheme 1.5.4