Trustees in bankruptcy
Accounts and records
Legislation/Regulatory –
SI 1995/2518 reg. 30
Acquisitions subject to excise duty by non-taxable persons
Legislation/Regulatory –
SI 1995/2518 reg. 36(5)
Appointment, notification
Commentary –
Indirect Tax Reporter ¶55-240
Assessment for interest overpayments
Legislation/Regulatory –
VATA94 s. 78A(8)
Assessments
Generally
Commentary –
Indirect Tax Reporter ¶58-005
Notification
Commentary –
Indirect Tax Reporter ¶58-100
Chargeable gains
Commentary –
Tax Reporter ¶503-500
;
Tax Reporter ¶504-250
Case Law –
In re McMeekin, a bankrupt
Income payment orders
Commentary –
Woolley on Financial Planning with Trusts 27.2.5
Records
Commentary –
Indirect Tax Reporter ¶55-244
Representative, meaning
Legislation/Regulatory –
CEMA79 s. 1(1)