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

Assets, getting in

Creditors

Commentary – ¶25-040–¶25-060

General rule

Commentary – ¶25-010

Personal representatives

Commentary – ¶25-020 ; ¶25-030 ; ¶25-080

Becoming partnership or incorporating

Commentary – 5.4 ; 7.6

Beneficiaries of estate

Commentary – ¶25-080

Creditors

Classes

Commentary – ¶25-040

Interest payment to

Commentary – ¶25-050

Subrogation

Commentary – ¶25-040

Death, continuation of business

Commentary – 5.4

Deceased as

Commentary – ¶6-070

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

Legatees of business

Commentary – ¶25-060

Partnership, forming

Commentary – Quick Overview ¶62110

Personal representatives

Authority

Commentary – ¶25-020

Carrying on business

Commentary – ¶25-030

Indemnity to

Commentary – ¶25-020 ; ¶25-030

No competition by

Commentary – ¶25-070

Practical position

Commentary – ¶25-080

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 – 2.1.2

Paid net of tax CIS301

Commentary – 2.1.2

Turnover test threshold

Commentary – 1.5.4