Hire-purchase instalments
Actuarial method before tax
Commentary –
Tax Reporter ¶1080-900
Allocation of profit
Commentary –
Tax Reporter ¶1080-200
Capital gains
Commentary –
Tax Reporter ¶1081-800
Case Law –
Commissioners of Inland Revenue v. Church Commissioners for England
;
Commissioners of Inland Revenue v. Land Securities Investment Trust Ltd.
;
Marren (H.M. Inspector of Taxes) v. Ingles Marren (H.M. Inspector of Taxes) v. Linnell Gordon (H.M. Inspector of Taxes) v. Winton
;
SCOBLE AND OTHERS v. SECRETARY OF STATE FOR INDIA.
Different accounting methods of allocating income
Commentary –
Tax Reporter ¶1080-700
Finance charges
Equal instalments
Commentary –
Tax Reporter ¶1081-000
Generally
Commentary –
Tax Reporter ¶1080-800
Profit arising on basis of accounting treatment
Commentary –
Tax Reporter ¶1080-600
Profit delayed
Commentary –
Tax Reporter ¶1080-300
Receipt of
Commentary –
Tax Reporter ¶1080-000
Trading expenses and interest
Commentary –
Tax Reporter ¶1081-300