Accounting principles

– see Accountancy principles and practices

Adam Smith's canons of taxation

Commentary – Tax Reporter ¶101-200

Avoidance schemes, disclosure of

Commentary – 1.71.15

Construction of statutes

Commentary – Essential Tax Companion ¶185

Death benefits

Commentary – 5.3.1

Direct

Commentary – Tax Reporter ¶101-300

Disputes, resolution

Commentary – 1.8.2

Drawdown pensions

Commentary – 4.8.3

Function of courts

Commentary – Essential Tax Companion ¶180

General partnership

Commentary – Tax Reporter ¶286-345

General principles

Form and substance

Commentary – Essential Tax Companion ¶220

Grossing up

Commentary – Essential Tax Companion ¶230

Husband and wife

Commentary – Essential Tax Companion ¶4000

Liability to tax

Commentary – Essential Tax Companion ¶210

Methods of collecting tax

Commentary – Essential Tax Companion ¶225

Residence

Commentary – Essential Tax Companion ¶3500

Sham transactions

Commentary – Essential Tax Companion ¶220

Source doctrine

Commentary – Essential Tax Companion ¶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 – Essential Tax Companion ¶185

Investment property

– see Taxable property

Legislation

– see also Fiscal legislation

Generally

Commentary – Essential Tax Companion ¶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 – 1.6.44.2

Non-UK schemes

Commentary – 9.7

Overview

Legislation/Regulatory – GWA2006 s. 116A

Pension funds

Commentary – 1.6.3

Pensions as authorised payments

Commentary – 4.5.3

Principles of

Commentary – Tax Reporter ¶101-200

Private pensions

Commentary – 4.5.2

Provisional taxation, income tax

Commentary – Essential Tax Companion ¶160

Purposes of

Commentary – Tax Reporter ¶101-100

Recent history

Commentary – 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 – 7.3.29.4.3

Source

– see Sources of tax law

State pension

Commentary – 4.5.1

Treasury and HMRC responsibility for

Commentary – 1.8.2

Unauthorised payments

De-registration charge

Commentary – 7.13.3

Generally

Commentary – 7.13.1

Liability for

Commentary – 7.13.3

Scheme sanction charge

Commentary – 7.13.3

Scope of payment

Commentary – 7.13.2

Surcharge

Commentary – 7.13.3

Value added tax

– see Value added tax (VAT)