Unclaimed monies
Trading receipts
Commentary –
Tax Reporter ¶220-050
;
Tax Reporter ¶709-040
HMRC Guidance –
BIM31110
Case Law –
Anise Ltd & Ors v Hammond (HMIT)
;
Elson (H.M. Inspector of Taxes) v. Prices Tailors, Ltd.
;
Forbes v. Director of the Assets Recovery Agency
;
Gower Chemicals Ltd v. R & C Commrs
;
JAY's–THE JEWELLERS, LTD. v. COMMISSIONERS OF INLAND REVENUE COMMISSIONERS OF INLAND REVENUE v. JAY's–THE JEWELLERS, LTD.
;
MORLEY (H.M. INSPECTOR OF TAXES) v. MESSRS. TATTERSALL