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

Goods sold in satisfaction of debt

Commentary – Indirect Tax Reporter ¶56-090

Income payment orders

Commentary – 12.9.5

Records

Commentary – Indirect Tax Reporter ¶55-244

Representative, meaning

Legislation/Regulatory – CEMA79 s. 1(1)