Accounting principles

– see Accountancy principles and practices

Adam Smith's canons of taxation

Commentary – Tax Reporter ¶101-200

Avoidance schemes, disclosure of

Commentary – Gaines on Pension Tax 1.7Gaines on Pension Tax 1.15

Construction of statutes

Commentary – Quick Overview ¶185

Death benefits

Commentary – Gaines on Pension Tax 5.3.1

Direct

Commentary – Tax Reporter ¶101-300

Disputes, resolution

Commentary – Gaines on Pension Tax 1.8.2

Drawdown pensions

Commentary – Gaines on Pension Tax 4.8.3

Function of courts

Commentary – Quick Overview ¶180

General partnership

Commentary – Tax Reporter ¶286-345

General principles

Form and substance

Commentary – Quick Overview ¶220

Grossing up

Commentary – Quick Overview ¶230

Husband and wife

Commentary – Quick Overview ¶4000

Liability to tax

Commentary – Quick Overview ¶210

Methods of collecting tax

Commentary – Quick Overview ¶225

Residence

Commentary – Quick Overview ¶3500

Sham transactions

Commentary – Quick Overview ¶220

Source doctrine

Commentary – Quick Overview ¶215

Historical background

– see Historical background of taxation

History

– see also History of taxes

Generally

Commentary – Tax Reporter ¶101-500–Tax Reporter ¶102-000

Indirect

Commentary – Tax Reporter ¶101-300

Inheritance tax

– see Inheritance tax

Interpretation of statutes

Commentary – Quick Overview ¶185

Investment property

– see Taxable property

Legislation

– see also Fiscal legislation

Generally

Commentary – Quick Overview ¶155

Limited partnership

Commentary – Tax Reporter ¶286-345

Management of developed taxes

Legislation/Regulatory – GWA2006 s. 116B

Meaning

Commentary – Tax Reporter ¶100-900

Member benefits

Commentary – Gaines on Pension Tax 1.6.4Gaines on Pension Tax 4.2

Non-UK schemes

Commentary – Gaines on Pension Tax 9.7

Overview

Legislation/Regulatory – GWA2006 s. 116A

Pension funds

Commentary – Gaines on Pension Tax 1.6.3

Pensions as authorised payments

Commentary – Gaines on Pension Tax 4.5.3

Principles of

Commentary – Tax Reporter ¶101-200

Private pensions

Commentary – Gaines on Pension Tax 4.5.2

Provisional taxation, income tax

Commentary – Quick Overview ¶160

Purposes of

Commentary – Tax Reporter ¶101-100

Recent history

Commentary – Gaines on Pension Tax 1.16

Recovery of tax

– see Recovery of tax

Schedular system

Commentary – Tax Reporter ¶106-800 ; Tax Reporter ¶106-850
Case Law – (1) SALISBURY HOUSE ESTATE, LTD. v. FRY (H.M. INSPECTOR OF TAXES). (2) CITY OF LONDON REAL PROPERTY COMPANY, LTD. v. JONES (H.M. INSPECTOR OF TAXES). ; LORD GLANELY v. WIGHTMAN (H.M. INSPECTOR OF TAXES) ; Mitchell and Edon (H.M. Inspectors of Taxes) v. Ross Mitchell and Haddock (H.M. Inspectors of Taxes) v. Hirtenstein Mitchell and Mellersh (H.M. Inspectors of Taxes) v. Marshall Taylor-Gooby (H.M. Inspector of Taxes) v. Tarnesby Taylor-Gooby and Job (H.M. Inspectors of Taxes) v. Drew ; THE LIVERPOOL AND LONDON AND GLOBE INSURANCE COMPANY v. BENNETT (Surveyor of Taxes). BRICE (Surveyor of Taxes) v. THE OCEAN ACCIDENT AND GUARANTEE CORPORATION, LIMITED. BRICE (Surveyor of Taxes) v. THE NORTHERN ASSURANCE COMPANY.

Serious ill-health lump sum

Commentary – Gaines on Pension Tax 7.3.2Gaines on Pension Tax 9.4.3

Source

– see Sources of tax law

State pension

Commentary – Gaines on Pension Tax 4.5.1

Treasury and HMRC responsibility for

Commentary – Gaines on Pension Tax 1.8.2

Unauthorised payments

De-registration charge

Commentary – Gaines on Pension Tax 7.13.3

Generally

Commentary – Gaines on Pension Tax 7.13.1

Liability for

Commentary – Gaines on Pension Tax 7.13.3

Scheme sanction charge

Commentary – Gaines on Pension Tax 7.13.3

Scope of payment

Commentary – Gaines on Pension Tax 7.13.2

Surcharge

Commentary – Gaines on Pension Tax 7.13.3

Value added tax

– see Value added tax (VAT)