Theft
Business deductions
Commentary –
Quick Overview ¶5875
Cash/goods, vending machines
Commentary –
Indirect Tax Reporter ¶18-565
Conditionally exempt property
Legislation/Regulatory –
Misc. 110
Direct tax treatment
Commentary –
Indirect Tax Reporter ¶7-025
Case Law –
Sharkey (H.M. Inspector of Taxes) v. Wernher
Input tax deduction, adjustment where shortfall of goods
Output tax
Distinction between theft of goods and theft of sale proceeds
Commentary –
Indirect Tax Reporter ¶18-050
Theft of sale proceeds
Commentary –
Indirect Tax Reporter ¶104
;
Indirect Tax Reporter ¶53-900
Recovery of property income
Supply of goods for consideration
Trading expenditure, deductions
Commentary –
Tax Reporter ¶214-200
;
Tax Reporter ¶708-050
Case Law –
ALLEN (H.M. INSPECTOR OF TAXES) v. FARQUHARSON BROTHERS AND COMPANY.
;
Bamford (H.M. Inspector of Taxes) v. A.T.A. Advertising Ltd.
;
CURTIS (H.M. INSPECTOR OF TAXES) v. J. & G. OLDFIELD, LIMITED.
;
THE ROEBANK PRINTING COMPANY, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE.
Value added tax
Commentary –
Quick Overview ¶67170