Classification

Commentary – Schwarz on Tax Treaties ¶16-050

Corporation tax pre-1 April 2009

Charge

Commentary – Tax Reporter ¶701-025
Case Law – CULL v. COWCHER (H.M. INSPECTOR OF TAXES) ; Postlethwaite v. Commissioners of Inland Revenue Commissioners of Inland Revenue v. Postlethwaite

Location

Commentary – Tax Reporter ¶702-950
Case Law – (1) C.L. DREYFUS v. THE COMMISSIONERS OF INLAND REVENUE. (2) L.L. DREYFUS v. THE COMMISSIONERS OF INLAND REVENUE. ; RYALL (H.M. INSPECTOR OF TAXES) v. THE DU BOIS COMPANY, LTD.

Promissory notes and other rights

Commentary – Tax Reporter ¶703-025

Securities

Commentary – Tax Reporter ¶703-050

Simple contract debts

Commentary – Tax Reporter ¶703-025

Stocks and shares

Commentary – Tax Reporter ¶702-975
Case Law – THE AMERICAN THREAD COMPANY v. JOYCE (Surveyor of Taxes).

Trade

Commentary – Tax Reporter ¶703-000
Case Law – OGILVIE v. KITTON (Surveyor of Taxes). ; THE IMPERIAL CONTINENTAL GAS ASSOCIATION – Appellant, and v. HENRY NICHOLSON (Surveyor of Taxes) – Respondent. ; TODD (H.M. INSPECTOR OF TAXES) v. THE EGYPTIAN DELTA LAND AND INVESTMENT COMPANY, LIMITED.

Credit for foreign tax

Commentary – Schwarz on Tax Treaties ¶23-200

Director of Assets Recovery Agency functions

Legislation/Regulatory – PCA2002 s. 319

Notice of liability to income tax and capital gains tax

Legislation/Regulatory – TMA70 s. 7

Property income

Commentary – Tax Reporter ¶711-060

Within charge

Legislation/Regulatory – CTA2010 s. 1167 ; ITA2007 s. 1009
HMRC Guidance – CTM01410 ; CTM05180