Traders
Accounting for VAT
Commentary –
VAT Reporter ¶55-000
Capital gains tax, relief on losses on loans to
Commentary –
Essential Tax Companion ¶15055
Death
– see also Death
Generally
Commentary –
Tax Reporter ¶202-850
Disputes with HMRC
– see Appeals
Goods sold subject to reservation of title
Legislation/Regulatory –
SP B6
Goods taken for own consumption
Legislation/Regulatory –
SP A32
Intending
– see Intending traders
Loans to, relief in respect of
– see Loans
Overseas
– see Overseas persons/traders
Records
– see Records and accounts
Transfer of securities, excluded persons
Legislation/Regulatory –
ITA2007 s. 642
