Acceptance of property in lieu of tax

Commentary – Tax Reporter ¶183-345
Legislation/Regulatory – SP 6/87

Dividends

Commentary – Tax Reporter ¶610-900
Legislation/Regulatory – IHTA84 s. 15

Interest on unpaid tax

Legislation/Regulatory – F(No. 2)A87 s. 97 ; IHTA84 s. 233(1A)

Loan, execution by deed

Commentary – Tax Reporter ¶609-250
HMRC Guidance – IHTM19010 ; IHTM19100

Remuneration

Commentary – Tax Reporter ¶405-500–Tax Reporter ¶405-530 ; Tax Reporter ¶610-850
Legislation/Regulatory – IHTA84 s. 14
HMRC Guidance – EIM42705 ; EIM42715 ; EIM42735 ; EIM42740
Case Law – PARKER v. CHAPMAN (H.M. INSPECTOR OF TAXES). ; READE v. BREARLEY (H.M. INSPECTOR OF TAXES)