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Taxation Law (Volume 99 (2023), paras 1-770; Volume 99A (2023), paras 771-1247)

If it's not in Halsbury's then it's not the law.

Covering every proposition of the law of England and Wales, however niche, Halsbury's Laws provides all your legal answers in a single source.

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Taxation Law (Volume 99 (2023), paras 1-770; Volume 99A (2023), paras 771-1247)

If it's not in Halsbury's then it's not the law.

Covering every proposition of the law of England and Wales, however niche, Halsbury's Laws provides all your legal answers in a single source.

TAKE A FREE TRIAL

Taxation Law (Volume 99 (2023), paras 1-770; Volume 99A (2023), paras 771-1247)

Consultant Editor

1. Introduction to Taxation Law

1. Introduction

2. The annual Finance Acts.

2. Income and Corporation Tax

3. The two taxes on income.

4. Annual charge.

5. Stages in the imposition and collection of tax.

6. Charge to income tax.

7. The scope of income tax.

8. Charge to corporation tax.

9. The nature of income.

10. Income due but not received.

11. Gifts and allowances.

12. Income contrasted with capital.

13. Disposal of future income.

14. Factors considered in determining quality of receipt.

15. Distribution of company in liquidation.

16. The consolidating Acts.

17. General rules for interpretation of taxing Acts.

18. Tax Acts to be construed as one.

19. Application of legislation to Scotland and Northern Ireland.

20. Machinery provisions.

21. Power to make orders and regulations.

22. Statements of practice by HM Revenue and Customs.

23. Former taxes on income.

24. In general.

25. Other functions of the Commissioners.

26. Income from real property: overview.

27. Annual tax on enveloped dwellings.

28. Meaning of 'rent' and 'other receipts'.

29. Rents received in connection with mines, quarries and similar concerns.

30. Rent receivable for electric-line wayleaves.

31. Activities not for generating income from land.

32. Furnished lettings.

33. Rent-a-room relief.

34. Persons chargeable.

35. In general.

36. Non-resident landlord income.

37. Calculation of tax.

38. Returns, payment and certificate of liability.

39. Gross payment to certain non-residents.

40. Deductions from premiums and rent received.

41. Limit on reductions and deductions.

42. Expenditure on making sea walls and by landlords on energy-saving items.

43. Replacement domestic items relief.

44. Premiums.

45. Work done by lessees.

46. Payments in lieu of rent or on surrender.

47. Payments on variation or waiver.

48. Sums paid by instalments.

49. Presumption of payment by way of premium.

50. Reverse premiums.

51. Assignment of lease granted at an undervalue.

52. Reduction in amounts taxable as premiums.

53. Deductions from premiums and rents received.

54. Rules for ascertaining the effective duration of leases.

55. Sale with right to reconveyance.

56. Date of reconveyance not fixed.

57. Sale and leaseback transactions.

58. Post-cessation receipts.

59. Nature of item apportioned on sale of estate or interest in land.

60. Woodlands.

61. Profits of a property business.

62. Transactions in UK land.

63. Restriction of payments connected with transferred land.

64. Grant of new lease after assignment or surrender.

65. Treatment of leased trading assets.

66. Leased assets: receipt of capital sums.

67. Determinations; right of appeal.

68. Income tax charge on the profits of trade, profession or vocation.

69. Meanings of 'trade', 'profession' and 'vocation'.

70. Computation of profits.

71. Trading receipts.

72. Trading expenses.

73. Trading losses.

74. Scope of capital allowances.

75. Capital expenditure and capital sums.

76. Time when expenditure is incurred.

77. Meaning of 'chargeable period'.

78. Non-resident companies.

79. Connected persons.

80. Subsidies and capital contributions.

81. References to sales and apportionment of consideration.

82. Sales treated as being at market value or for an alternative amount.

83. Qualifying expenditure and general conditions as to availability of allowances.

84. Qualifying activities.

85. Buildings, structures and land.

86. Expenditure on integral features.

87. Special cases of expenditure that is not qualifying expenditure.

88. The allowance.

89. Restrictions on the allowance.

90. Availability of first-year allowances.

91. Excluded expenditure.

92. Entitlement to, and amount of, first-year allowances.

93. First-year tax credits in general.

94. Clawback of first-year tax credit.

95. Pooling of qualifying expenditure.

96. Entitlement, liability, and amount of allowances and charges.

97. Disposal receipt and disposal event.

98. Disposal value.

99. The final chargeable period.

100. Leaving the cash basis.

101. Hire-purchase and similar contracts, long-funded leases, overseas leasing, ships and mining and oil industries.

102. Treatment of computer software as plant.

103. Short-life assets.

104. Special rate expenditure; pooling and writing-down allowances.

105. Long-life asset expenditure.

106. Fixtures.

107. In general.

108. Restrictions on allowance buying.

109. Finance leases and certain operating leases.

110. Additional VAT liabilities and rebates in general.

111. Anti-avoidance of additional VAT liability.

112. Giving effect to allowances and charges generally.

113. Qualifying activities carried on in partnership.

114. Successions.

115. Special rate cars: discontinued activity continued by relevant company.

116. Business premises renovation allowances generally.

117. Mineral extraction allowances.

118. Research and development allowances.

119. Know-how allowances.

120. Patent allowances.

121. Dredging allowances.

122. Assured tenancy allowances.

123. Tax agreements.

124. Exclusion of double allowances.

125. Avoidance affecting proceeds of balancing event.

126. Introduction to savings and investment income.

127. Charge to tax.

128. Meaning of 'interest'.

129. Interest awarded in legal proceedings.

130. Disguised interest.

131. Transactions in deposits.

132. Premiums and discounts.

133. Extra return on new issues of securities.

134. Capitalisation of interest.

135. Arrangements for payment of fixed net amount.

136. Charge to tax.

137. In general.

138. Dividends.

139. Distributions out of assets.

140. Redeemable share capital and security.

141. Interest and other distributions out of assets.

142. Transfers between a company and its members.

143. Bonus issues following repayment of share capital.

144. Repayment of share capital.

145. Other amounts treated as distributions: arrangements offering a choice of capital or income return.

146. Interest or other distribution paid in respect of certain securities.

147. Stock dividends treated as income.

148. Returns.

149. Charge to income tax on stock dividend income.

150. Liability to counteraction of tax advantage from transactions in securities.

151. Effect on the borrower and lender of repos and relevant arrangements.

152. Charge to tax.

153. Receipts from intellectual property.

154. Income from certain telecommunication rights.

155. Annual payments not otherwise charged to tax.

156. Meaning of 'annual payments'.

157. Annual payments general exemptions from tax.

158. Income and capital payments distinguished.

159. Annuities paid out of capital.

160. Purchase of annuities.

161. Antecedent debt.

162. Sale of asset.

163. Payment of certain or uncertain annual amounts.

164. Payments under partnership agreements.

165. Purchased life annuities.

166. Computation of the exempt proportion and the exempt amount.

167. Annuities excepted from relief.

168. Immediate needs annuities.

169. Discounts.

170. Deeply discounted securities.

171. Manufactured payments and dividends.

172. Source of income.

173. Income arising and basis of assessment.

174. Collection and deduction at source.

175. Avoidance of agreements for payment without deduction of tax.

176. Provisions in court orders for payment without deduction of tax.

177. Damages and compensation for personal injury.

178. Cases where tax is not deductible at source.

179. Introduction.

180. Meaning of 'yearly interest'.

181. Administrative provisions where tax is deductible at source by a company resident in the United Kingdom.

182. Administrative provisions where tax is deductible at source by a person other than a company.

183. Statement of tax deducted.

184. Time for deduction of tax.

185. Arrangements for payment of interest less tax or of fixed net amounts.

186. Payments under discretionary trusts.

187. Deduction of tax from qualifying annual payments.

188. Annual payments for non-taxable consideration.

189. Patent, copyright and similar royalties.

190. What constitutes payment.

191. 'Such sum as after deduction of tax'; 'free of tax'.

192. Charge to tax.

193. Temporary non-residents.

194. Shares in approved share incentive plans ('SIPs').

195. Effect of Crown option to assess.

196. Meaning of 'relevant foreign income'.

197. Relevant foreign income charged on the remittance basis.

198. Relevant foreign income charged on the arising basis.

199. Relief for backdated pensions charged on the arising basis.

200. Unremittable income.

201. Charge on income arising from relevant transfer.

202. Charge where there is power to enjoy income.

203. Charge where capital sums are received.

204. Charge where benefit is received.

205. Introduction.

206. No duplication of charges.

207. Rates of tax, deductions and reliefs.

208. Amounts corresponding to accrued income profits and related interest.

209. Power to obtain information.

210. Restrictions on particulars to be provided by relevant lawyers.

211. Restrictions on particulars to be provided by banks.

212. Appeals.

213. Charge to tax on accrued income profits.

214. Meaning of 'securities'.

215. Transfers of securities: meaning.

216. Kinds of transfer.

217. Calculating accrued income profits and losses.

218. Payment treated as made on transfer with accrued interest.

219. Payment treated as made on transfer without accrued interest.

220. Exception where there is a transfer to a legatee.

221. Relief for losses.

222. Relief for unremittable transfer proceeds.

223. Individuals to whom remittance basis applies.

224. Excluded persons.

225. Other transactions treated as transfers.

226. Excluded transfers.

227. Transfers by or to nominees or trustees.

228. Trustees' accrued income profits treated as settlement income.

229. Exemptions.

230. Charge to tax and scope of charge.

231. Income charged by regulations.

232. Undertakings analogous to trade.

233. Casual profits of a revenue nature.

234. Annual payments not otherwise charged.

235. Income not otherwise charged.

236. Income from certain foreign holdings.

237. Application of the alternative basis of charge.

238. Limit on tax charged.

239. Delayed remittances.

240. Remittance to United Kingdom.

241. Amount remitted.

242. Remittances from mixed funds.

243. Exempt property.

244. Alternative finance arrangements in general.

245. Employment income generally.

246. Charge to tax on employment income.

247. Meaning of 'general earnings'.

248. Net taxable earnings.

249. Meaning of 'specific employment income'.

250. Net taxable specific employment income.

251. Territorial Scope.

252. Meanings of 'employment' and 'office'.

253. Meaning of 'a contract of service'.

254. Several employments as opposed to one profession.

255. HMRC's 'Check employment status for tax' service.

256. Legislation extending to special cases: agency workers.

257. Legislation extending to special cases: IR35 intermediaries.

258. Legislation extending to special cases: managed services companies.

259. Legislation extending to special cases: disguised employment in limited liability partnerships.

260. Earnings.

261. Timing of general earnings: the receipts basis.

262. Earnings 'from' employment: the causation test.

263. Payments to discharge an employee's obligations are earnings.

264. Disguised remuneration: employment income provided through third parties.

265. Payments from third parties.

266. The meaning of 'money or money's worth': the convertibility principle.

267. Income from employment: testimonials and personal gifts.

268. The scope of the benefits code and its relationship with earnings.

269. Optional remuneration arrangements.

270. Expenses.

271. Cash vouchers, non-cash vouchers and credit tokens.

272. Living accommodation: general rule.

273. Living accommodation provided for the performance of duties.

274. Living accommodation provided as a result of security threat.

275. Cap on taxable benefit from ancillary expenses related to excluded living accommodation.

276. Living accommodation: exclusion for homes outside the UK owned through a company.

277. Cash equivalent of accommodation where cost is less than £75,000.

278. Cash equivalent of accommodation where cost exceeds £75,000.

279. Taxable benefit in respect of private use of employer-provided cars.

280. Taxable benefit in respect of private use of employer-provided vans.

281. Taxable benefit in respect of employer-provided fuel for company cars and vans.

282. Mileage allowance for use of employee's own vehicle.

283. Low-interest or no-interest loans provided to employees.

284. Employee loans released or written off.

285. Scholarships provided by reason of employment.

286. Payments and benefits on retirement or termination from employment or changes to duties of employment.

287. Benefits code: residual charge.

288. Cash equivalent of the benefit under the residual charge.

289. Cash equivalent of the benefit under the residual charge: asset made available for private use without transfer of the property in the asset.

290. Cash equivalent of the benefit under the residual charge: transfer of used or depreciated asset.

291. Exemptions for ministers of religion.

292. Exemptions for Members of Parliament, government ministers, armed forces, consuls etc.

293. Exclusion from benefit code residual charge for carer's board and lodging.

294. Exclusion for accommodation, supplies and services used in employment duties.

295. Exclusion from benefit code residual charge for death or retirement benefit provision.

296. Exclusion from the Income Tax (Earnings and Pensions) Act 2003 section 62 and benefit code residual charge for mobile telephone.

297. Exclusion for homeworker's additional household expenses.

298. Exclusion for subsidised meals.

299. Exclusion for employer-provided childcare.

300. Limited exclusions for removal benefits and expenses.

301. Other benefits excluded from income tax.

302. Payments treated as earnings.

303. Deductible expenses in general.

304. Expenses must be paid by the employee or paid by another and included in earnings.

305. Deductions for employment expenses: the general rule.

306. Expenditure must be incurred in the performance of the duties.

307. Expenditure must be necessarily incurred.

308. Expenditure must be incurred wholly and exclusively for employment purposes.

309. Travelling expenses.

310. Professional membership fees.

311. Annual subscriptions.

312. Fixed sum allowances for work equipment.

313. Other statutory employment deductions.

314. Overview of the employee share, option and other securities scheme legislation.

315. General charging provision.

316. Shares or other securities received as remuneration.

317. Options to acquire shares and other securities received as remuneration.

318. Meaning of 'securities'.

319. Employment-related securities and interests in securities.

320. Associated persons.

321. Restricted securities.

322. Convertible securities.

323. Anti-avoidance rules targeting artificial manipulation of value.

324. Post-acquisition benefits from securities.

325. Shares in research institution spin-out companies.

326. Employment-related securities options.

327. Share Incentive Plans.

328. Save As You Earn share option schemes.

329. Company Share Option Plan Schemes.

330. Enterprise Management Incentives Schemes.

331. Priority share allocations.

332. Supplementary provisions about employee benefit trusts.

333. Legislation governing the taxation of pension income.

334. Charge to tax on pension income.

335. Tax relief for pension contributions.

336. Maximum relief for pension contributions.

337. Maximum lifetime contributions allowance.

338. Annual allowance.

339. Taxation of pension schemes.

340. Exemption from income tax and capital gains tax for registered pension schemes.

341. Pay As You Earn (PAYE) generally.

342. Obligation on employers and troncmasters to operate PAYE.

343. Deduction at source.

344. High income child benefit charge in general.

345. Apprenticeship levy in general.

346. Payments to sub-contractors.

347. General scheme of corporation tax.

348. Diverted profits tax.

349. Digital Services Tax.

350. Multinational top-up tax and domestic top-up tax.

351. Non-resident companies.

352. Meaning of permanent establishment.

353. Determination of profits attributable to permanent establishment.

354. Basis of and periods for assessment.

355. General rule as to when corporation tax is due and payable.

356. Rates of corporation tax and calculating corporation tax payable.

357. Responsibility of company officers.

358. Duties of senior accounting officers of qualifying companies.

359. Meaning of 'control' in certain contexts.

360. Availability of relief for companies.

361. Rules for categorising income.

362. Computation of profits of a trade.

363. Companies beginning or ceasing to carry on trade.

364. Loan relationships.

365. Meaning of 'control' for purposes of loan relationships.

366. Method of bringing amounts into account.

367. Amounts recognised in determining a company's profit or loss and accounting bases.

368. Adjustment on change of accounting policy.

369. Rules differing from generally accepted accounting practice.

370. Non-trading deficit on loan relationships.

371. Special computational provisions: impairment losses and releases of debts; connected companies and group relief claims.

372. Special computational provisions: companies ceasing to be UK resident; transactions not at arm's length; loan relationships for unallowable purposes and tax avoidance arrangements.

373. European cross-border mergers.

374. Cross-border transfer of business within the European Union.

375. Continuity of treatment on transfers within groups or on reorganisations.

376. Derecognition.

377. Special computational provisions: discounted securities.

378. Special computational provisions: interest paid late and imputed interest.

379. Special computational provisions: other matters.

380. Gilt-edged securities.

381. Relationships Treated as Loan Relationships: overview.

382. Relevant non-lending relationships.

383. Disguised interest.

384. Manufactured interest.

385. Relief for qualifying donations and expenditure on grassroots sport.

386. Derivative contracts in general.

387. Trading losses.

388. Relief for pre-trading expenditure.

389. Property losses.

390. Write-off of government investment.

391. Leasing contracts and company reconstructions.

392. Losses from miscellaneous transactions.

393. Change in ownership of company; disallowance of trading losses.

394. Change in ownership of a company: prevention of avoidance of corporation tax and postponed corporation tax.

395. Change in ownership of a company carrying on property business.

396. Change in ownership of a shell company.

397. Rules for ascertaining change in ownership of company.

398. Information relating to change in company ownership.

399. Conditions for relief.

400. Persons to whom a trade belongs.

401. Effect of company reconstruction.

402. Mergers in accordance with the European Mergers Directive.

403. Taxation of leasing plant and machinery.

404. Gains in respect of intangible fixed assets.

405. Group mismatch schemes in general.

406. Counteracting deduction/non-inclusion and double deduction mismatches.

407. Corporation tax charge on distributions received.

408. Exemption of distributions received by small companies.

409. Exemption of distributions received by companies that are not small.

410. Distributions from controlled companies.

411. Distributions in respect of non-redeemable ordinary shares.

412. Distributions in respect of portfolio holdings.

413. Distributions derived from transactions not designed to reduce tax.

414. Dividends in respect of shares accounted for as liabilities.

415. Exclusions from exempt classes.

416. Election that distribution should not be exempt.

417. Charge to tax.

418. Returns for certain distributions.

419. Tax certificates.

420. Taxation of non-UK resident recipients of certain distributions.

421. Exempt distributions.

422. Purchase by unquoted trading company of own shares.

423. Persons chargeable.

424. Infants and other incapacitated persons.

425. Executors and administrators.

426. Receiver appointed by the court.

427. Bodies of persons.

428. Partnerships.

429. United Kingdom representatives of non-residents.

430. Jointly-held property.

431. Spouses and civil partners living together.

432. Connected persons.

433. Importance of residence.

434. Historic meanings of 'resident' and 'ordinarily resident'.

435. Partners resident abroad.

436. Companies.

437. Trustees.

438. Personal representatives.

439. Domicile.

440. Rules as to residence generally.

441. Automatic residence test.

442. Sufficient ties test.

443. Requirements relating to work.

444. Split years in general.

445. Cases involving actual or deemed departure from the UK.

446. Cases involving actual or deemed arrival in the UK.

447. Meaning of temporarily non-resident.

448. Charge to corporation tax.

449. Calculation of liability to income tax.

450. Total income.

451. Limit on deductions.

452. Persons in representative capacities.

453. Deductions for annual payments.

454. Agreements in relation to deductions.

455. Dividend not income until declared.

456. Sales cum dividend and ex dividend.

457. Dividends specifically applicable; payments to meet tax.

458. Rates of income tax in general.

459. Rates applicable to savings income and dividend income.

460. Income treated as highest part of person's income.

461. Child's vested interest accumulated during minority.

462. Partner's income.

463. Application and alienation of income distinguished.

464. Essentials of effective alienation.

465. Income deemed to be another's income.

466. Meaning of 'close company'.

467. Companies which are not close companies.

468. Listed companies which are not close companies.

469. Meaning of 'control'.

470. Meaning of 'participator'.

471. Meaning of 'loan creditor'.

472. Meaning of 'associate' and 'associated company'.

473. Expenses.

474. Charge to corporation tax in case of loans to participators.

475. Loans not charged to corporation tax.

476. Anti-avoidance provisions.

477. Loans released or written off.

478. Loans by company controlled by close company.

479. Repayments and return payments.

480. Arrangements conferring benefit on participator.

481. Imputation of chargeable profits and creditable tax of controlled foreign companies: overview.

482. Companies with investment business.

483. Management expenses and unpaid remuneration.

484. Accounting period to which management expenses are referable.

485. Claw back of relief.

486. Capital allowances.

487. Changes in ownership of a company with investment business: restrictions on relief generally.

488. Significant increase in the amount of a company's capital.

489. Change in ownership of investment company; deductions and asset transfers within group.

490. Special provision for insurance companies.

491. Application of long-term business rules to friendly societies.

492. Conversion etc of securities held as circulating capital.

493. Distributions of mutual and non-trading companies.

494. Registered societies.

495. Credit unions.

496. Co-operative housing associations.

497. Self-build societies.

498. Building society dividends and interest; corporation tax treatment.

499. Statutory bodies and privatised industries.

500. European Economic Interest Groupings.

501. Clubs and societies.

502. Existence of partnership.

503. Tax treatment of partnerships.

504. Firms with a foreign element.

505. Special provisions for computing profits and losses.

506. Arrangements for transferring relief.

507. Limited liability partnerships in general.

508. Property investment LLPs.

509. Unit trusts, open-ended investment companies, investment trusts, venture capital trusts, real estate investment trusts, qualifying asset holding companies, securitisation companies and underwriters: overview.

510. Liability to tax.

511. Activity treated as trade, profession or vocation.

512. Payments or transfers with prescribed connection.

513. Attribution of income.

514. Returns of information.

515. Tax payments; due date, assessments and excessive payments.

516. Calculation of tax payments; general rule.

517. Calculation of tax payments; attributed income.

518. Tax liabilities and tax payments.

519. Administration of tax.

520. Apportionment of payments or transfers.

521. Tonnage tax.

522. Film production companies etc.

523. Receipts from royalties and other income from intellectual property.

524. Assessment of patent income; relief for expenses.

525. Spreading patent royalties over several years.

526. Films and sound recordings: non-trade businesses.

527. Certain telecommunication rights: non-trade businesses.

528. Sales of patent rights.

529. Sales of patent rights: spreading rules.

530. Effect of partnership changes.

531. Disposals of know-how.

532. General provisions.

533. Patent box regime.

534. Copyright in general.

535. Taxation of copyright and other royalties where owner abroad.

536. Relief for fluctuating profits of creative artists.

537. Policies of life insurance etc.

538. Charge to tax on estate income.

539. Meaning of 'UK estate' and 'foreign estate'.

540. Grossing up of net income and aggregate income.

541. Person liable for tax.

542. Meaning of 'limited interest'.

543. Calculating basic income: limited interest.

544. Meaning of 'discretionary interest'.

545. Calculating basic income: discretionary interest.

546. Meaning of 'absolute interest'.

547. Calculating basic income: absolute interest.

548. Reduction in residuary income where inheritance tax charged on accrued income.

549. Successive interests generally.

550. Successive holders of absolute interests.

551. Absolute interest following limited interest.

552. Successive holders of limited interests.

553. Overpayments and underpayments.

554. Time limits and right to information.

555. General meaning of 'settlement' and 'settled property'.

556. Meaning of 'settlor'.

557. Identification of settlor; transfers between settlements and posthumous variations.

558. Trustees.

559. Trustees' remuneration.

560. Treatment of trustees' expenses.

561. Income of a beneficiary under a trust.

562. Payments out of capital treated as income.

563. Child's vested interest accumulated during minority.

564. Trusts for the benefit of vulnerable persons.

565. Qualifying trusts: disabled persons and minors.

566. Effect of an election.

567. Power to make inquiries.

568. Income of the settlor; in general.

569. Meaning of 'settlement'.

570. Meaning of 'settlor'.

571. Charge on settlor's retained interest.

572. Exceptions from charge where settlor retains an interest.

573. Payments to relevant children of the settlor.

574. Exception from charge.

575. Adjustments between settlor and trustees.

576. Settlements by two or more settlors.

577. Sums paid to settlor in general.

578. Capital sums paid by body corporate connected with settlement.

579. Ascertainment of undistributed income.

580. Special rates of tax for trustees' income.

581. Low income trusts: tax liability of trustees.

582. Trustees' expenses and special rates for trustees.

583. Trustees' election in respect of income.

584. Trustees chargeable to income tax at special rate.

585. Previously owned property.

586. Land and chattels.

587. Excluded transactions.

588. Intangible settled property where settlor retains an interest.

589. Exemptions from charge.

590. Miscellaneous provisions relating to previously owned property.

591. Election for application of inheritance tax provisions.

592. Regime for disclosure of tax avoidance schemes.

593. Promoters and introducers.

594. Notifiable arrangements or proposals.

595. The duty to notify.

596. The scheme reference number.

597. Penalties for failure to disclose notifiable arrangements or notifiable proposals.

598. The introduction of the general anti-abuse rule ('GAAR').

599. Scope of the general anti-abuse rule.

600. Tax arrangements.

601. The double reasonableness test for abusiveness.

602. Role of HM Revenue and Customs guidance.

603. Case law concerning GAAR.

604. Counteraction and penalty to be applied if tax arrangements are abusive.

605. Initial action.

606. Representations from the taxpayer.

607. Referrals to the GAAR Advisory Panel.

608. Opinion of the GAAR Advisory Panel.

609. Final decision.

610. Follower notices.

611. Accelerated payment.

612. Promoters of tax avoidance schemes.

613. Penalties for facilitating avoidance schemes involving non-resident promoters.

614. Serial tax avoidance.

615. Large businesses: tax strategies and sanctions.

616. Large businesses: notification of uncertain tax treatment.

617. Notice of liability to income tax and capital gains tax.

618. Notice of liability to corporation tax.

619. Personal return.

620. Trustees' return.

621. Company tax return.

622. Partnership return.

623. Self-assessment.

624. Amendment and correction of returns.

625. Amendment of partnership statement and company self-assessment.

626. European Economic Interest Groupings.

627. Power to inquire into personal and trustees' returns.

628. Simple assessments by the Commissioners for HM Revenue and Customs.

629. Power to inquire into company tax returns or partnership return.

630. Records to be kept for the purposes of personal, trustees' and partnership returns.

631. Duty to keep and preserve records for the purposes of company tax returns.

632. Failure to make return for income tax.

633. Failure to file real time information for PAYE.

634. Failure to make a return for corporation tax.

635. Failure to make partnership return.

636. Failure to make a return by a European Economic Interest Grouping.

637. Incorrect return or accounts for corporation tax and incorrect partnership return.

638. Savings income: EU obligations and international arrangements.

639. Electronic documents etc and production of computer records etc.

640. Orders for delivery of documents.

641. Falsification of documents etc.

642. Powers to obtain information and documents.

643. Powers to inspect business premises etc.

644. Powers to inspect property for valuation etc.

645. Restrictions on powers.

646. Appeals against taxpayer notice.

647. Special cases.

648. Penalties.

649. Offences.

650. Powers to obtain contact details for debtors.

651. Power to require provision of data.

652. Penalties for non-compliance with special requirements; in general.

653. Penalties in connection with offshore asset moves.

654. Penalties relating to disclosure of tax avoidance schemes.

655. Penalties for enablers of offshore tax evasion or non-compliance.

656. Special penalties.

657. Penalties for errors.

658. Asset-based penalties for offshore inaccuracies and failures.

659. Penalties in connection with companies ceasing to be UK resident.

660. Penalties for failure to notify.

661. Publishing information relating to deliberate tax defaulters.

662. Determination of penalties by officer of Revenue and Customs.

663. Multiple penalties in respect of same tax.

664. Penalty proceedings before the First-tier Tribunal.

665. Penalty proceedings before the court.

666. Evidence for purposes of proceedings relating to penalties.

667. Evidence in cases of fraudulent conduct.

668. Mitigation of penalties.

669. Nature of and time limit for proceedings.

670. Exclusion for specific penalties.

671. Claims for relief and exemptions.

672. Assessment where loss of tax discovered.

673. Assessing income tax on trustees and personal representatives.

674. Assessments to corporation tax.

675. Excessive assessments or repayments; companies.

676. Meaning of 'discovers'.

677. Errors or mistakes in returns; individuals.

678. Error or mistake in a partnership return.

679. Official errors.

680. Errors which do not invalidate assessments.

681. Double assessments.

682. Alteration of assessment.

683. Finality of assessment.

684. Time for assessment.

685. Loss of tax brought about carelessly or deliberately, or involving offshore matter or offshore transfer.

686. Effect of assessment where allowances transferred.

687. Dishonest conduct.

688. Electronic lodgement of tax returns and electronic communications etc; in general.

689. No general right of appeal.

690. Review of decision by HM Revenue and Customs.

691. Reviews and appeals.

692. Appeals; right of appeal.

693. Appeal against closure notice.

694. Right of appeal against assessment not limited.

695. Appeals against penalty determinations.

696. Other appeals.

697. Determination of certain questions treated as appeal.

698. Recovery of tax not postponed.

699. Appeals and alternative dispute resolution; in general.

700. Failure to comply with rules: in general.

701. Orders for costs: in general.

702. Representatives: in general.

703. Starting proceedings; in general.

704. Categories of cases.

705. Respondent's statement of case.

706. Further steps in default paper, standard and complex cases.

707. Hearings.

708. Burden of proof; evidence.

709. Evidence, submissions and witnesses.

710. Tribunal need not accept evidence.

711. Withdrawal of appeal; settlement by agreement.

712. Withdrawal of case: procedure.

713. Lead cases.

714. Decision of tribunal.

715. Determination of appeal.

716. Determination of appeal against penalty determination by officer of Revenue and Customs.

717. Correcting and setting aside tribunal decisions.

718. Appeal from and review of tribunal decisions.

719. Appeals against penalty proceedings before tribunal.

720. Payment of tax where there is a further appeal.

721. Judicial review.

722. When payment of income tax is due.

723. Payment of income tax and capital gains tax: simple assessments.

724. Payments on account of income tax.

725. Payment of tax following amendment or correction of a self-assessment.

726. Managed payment plans.

727. When payment of corporation tax is due.

728. Payment of corporation tax by instalments.

729. Arrangements for payment of corporation tax on behalf of group members.

730. Companies ceasing to be UK resident.

731. Payment by electronic means: mandatory electronic payment.

732. Demands and receipts.

733. Interest on overdue tax.

734. Repayment interest on sums to be paid by HM Revenue and Customs.

735. Interest on overdue income tax deducted at source.

736. Interest on overdue corporation tax.

737. Interest on, and recovery of, penalties.

738. Penalties for failure to pay tax on time.

739. Adjustment on grant of relief.

740. Repayment of tax.

741. Repayment supplement in respect of delayed tax repayments to individuals.

742. Interest on tax overpaid by companies; in general.

743. Interest on tax overpaid by companies; impact of reliefs.

744. Interest on tax overpaid to companies; recovery of excess payments.

745. Interest on tax overpaid by companies; power to make regulations.

746. Rates of interest.

747. Restitution interest.

748. Methods of recovery, time limits and distraint by collectors.

749. Recovery of tax in the High Court.

750. Evidence.

751. Claim to Crown privilege.

752. Officers of Revenue and Customs cannot create an estoppel; admission not conclusive.

753. Recovery of tax in county courts.

754. Recovery of tax in magistrates' courts.

755. Preferential debts.

756. Joint and several liability of company directors etc.

757. Director of Revenue and Customs Prosecutions and Director of Public Prosecution.

758. Confidentiality and disclosure.

759. Criminal proceedings not barred.

760. Offences under the Income Tax Acts.

761. Compromise and civil money penalties in cases of fraud.

762. Application of the Police and Criminal Evidence Act 1984: overview.

763. Power to reward.

764. Forms of returns and other documents.

765. Lost or destroyed documents.

766. Delivery and service of documents.

767. Disclosure of information; in general.

768. International tax enforcement arrangements.

769. Personation or obstruction of officer.

770. Inspection and Complaints.

3. Capital Gains Tax

771. The charge to capital gains tax.

772. Capital gains tax (CGT).

773. CGT and companies.

774. CGT rates.

775. Annual exemption.

776. The residence rules in relation to a chargeable person.

777. Residence and domicile for CGT purposes.

778. Non-resident or non-domiciled individuals.

779. Non-resident companies.

780. Double taxation reliefs.

781. ATED-related gains of non-natural persons.

782. Non-resident capital gains tax ('NRCGT') gains.

783. Chargeable gains.

784. Allowable losses.

785. Indexation allowance for companies.

786. Gains and losses generally.

787. Meaning of 'assets'.

788. Examples of assets.

789. Exempt assets.

790. Meaning of 'wasting asset'.

791. Chattels disposed of for £6,000 or less.

792. Other chattel exemptions.

793. Rights of action.

794. Winnings.

795. Shares or securities.

796. Capital distributions.

797. Employee share schemes and share incentives.

798. Loans, Debts and Covenants.

799. Options.

800. Leases.

801. Land.

802. Disposals.

803. Part disposals.

804. Capital sums derived from assets.

805. Receipt of compensation and insurance money not treated as a disposal.

806. Assets lost or destroyed, or the value of which becomes negligible.

807. Exempt events and disposals.

808. Disposals between spouses and civil partners.

809. No disposal on death.

810. Time of disposal and acquisition where asset disposed of under contract.

811. Time of disposal in relation to conditional contracts.

812. Computation: general principles.

813. Apportionments.

814. Consideration in general.

815. Exclusion of sums chargeable to income or corporation tax.

816. Consideration due after the time of disposal.

817. Deferred unascertainable consideration: election for treatment of loss.

818. Contingent liabilities.

819. Gifts and other bargains not at arm's length treated as made at market value.

820. Transactions between connected persons.

821. Meaning of 'connected persons'.

822. Meaning of 'market value'.

823. Classes of allowable expenditure.

824. Exclusion of expenditure deductible for income tax.

825. Other expenditure excluded.

826. Part disposal: apportionment of allowable expenditure.

827. Assets derived from other assets.

828. Reduction of allowable expenditure on wasting assets.

829. Eligible property.

830. The principal residence relief.

831. Multiple residences.

832. Relief for dwelling house owned by trustees and occupied by beneficiary as main private residence.

833. Set-off of trading losses etc against capital gains.

834. Furnished holiday lettings.

835. Hold-over relief in respect of gifts of business assets.

836. Roll-over relief on transfer of a business to a company.

837. Disincorporation relief.

838. Substantial shareholding relief.

839. Replacement of business assets relief.

840. Interaction with capital allowances.

841. Appropriations to stock.

842. Business asset disposal relief (formerly entrepreneurs' relief) and investors' relief.

843. Settlements generally.

844. Trustees' liability for CGT.

845. Meaning of 'settled property'.

846. Meaning of 'settlor'.

847. Nominee; bare trustee.

848. Meaning of 'absolutely entitled'.

849. Trusts for vulnerable persons.

850. Transfers into settlement.

851. Holdover relief on settlement of property.

852. Property ceasing to be settled property.

853. Deemed disposal on the termination of a life interest in possession on death where settlement continues.

854. Disposal of beneficial interest in settled property.

855. Migration of settlements, non-resident settlements and dual resident settlements.

856. Collective investment schemes and investment trusts etc.

857. Employee share ownership trusts etc.

858. Personal representatives.

859. Liability for CGT of trustee in bankruptcy.

860. Liability for CGT of partnerships.

861. Meaning of 'group of companies'.

862. Meaning of 'effective 51 per cent subsidiary'.

863. Relief on transfers within a group.

864. Notional transfers within a group and the right to elect.

865. Replacement and transfer of business assets by members of a group.

866. Company ceasing to be a member of a group.

867. Losses accruing before company becomes member of group.

868. Restrictions on buying losses.

869. Depreciatory transactions.

870. Value shifting.

871. Company reconstructions, merger, reorganisation of share capital, conversion of securities etc.

872. Return and payment of CGT.

873. Payment of CGT by instalments.

4. Value Added Tax

874. The legislation relating to value added tax (VAT).

875. The European legislative basis for VAT.

876. The scope and nature of VAT.

877. Territorial extent of the Value Added Tax Act 1994.

878. Rates of VAT.

879. Taxable persons: in general.

880. Registration of persons: the general rules.

881. Registration of two or more persons as a single taxable person.

882. Exemption from registration.

883. Voluntary registration.

884. Termination and cancellation of registration.

885. Charge to tax: in general.

886. Meaning of 'business': general.

887. Meaning of 'business': the activities of clubs and associations.

888. Meaning of 'business': offices held by professionals etc.

889. Meaning of 'supply'.

890. Special provisions relating to motor car transactions.

891. Deemed supplies of goods or services.

892. Composite and multiple supplies.

893. Self-supply: general.

894. The reverse charge.

895. Self-supply charge to combat fraud.

896. The general rules for time of supply of goods.

897. The general rules for place of supply of goods.

898. The general rules for place of supply of installed or assembled goods.

899. Importation of goods into the United Kingdom.

900. Removal of goods to or from the United Kingdom.

901. Reverse charge on goods supplied from abroad.

902. Supply of services: introduction.

903. The general rule for place of supply of services.

904. The taxable amount: in general.

905. Meaning of 'consideration'.

906. Valuation in special cases: open market value directions.

907. Warehousing regimes: in general.

908. Charge on importation; in general.

909. Value of imported goods: the general rule.

910. Relief from VAT on imported goods.

911. Meaning of 'exempt supply'.

912. Meaning of 'zero-rated supply'; zero-rated groups of supplies: in general.

913. The reduced rate charge.

914. The Crown and public bodies.

915. Groups of companies: in general.

916. Other special cases.

917. Meanings of 'output tax' and 'input tax'.

918. The payment of tax.

919. The capital goods scheme.

920. Refund of tax to local authorities and other public bodies.

921. Refund of VAT to persons constructing certain buildings.

922. Bad debt relief.

923. Duty to keep records.

924. Provision which may be made by regulations.

925. The VAT return.

926. Payment of VAT; in general.

927. The cash accounting scheme.

928. The annual accounting scheme.

929. Flat-rate scheme for small businesses.

930. Special accounting schemes for distance selling of goods to and from Northern Ireland.

931. Assessments for failure to make returns etc: in general.

932. Time limits for making assessments.

933. Recovery by civil action.

934. Set-off of credits.

935. Recovery of amount shown on invoice as tax.

936. Recovery of overpaid VAT by credit or repayment.

937. Restriction of overpayment credits on grounds of 'unjust enrichment'.

938. Interest in certain cases of official error.

939. Disclosure of VAT avoidance schemes in general.

940. Proceedings in respect of criminal offences.

941. Civil penalties for errors and failure to notify where under-assessment; mitigation.

942. Administration.

943. Power to take samples.

944. Order for access to recorded information.

945. First-tier Tribunal (Tax Chamber) and Upper Tier Tribunal (Tax and Chancery Chamber).

946. Decisions against which an appeal lies.

947. Review of a decision.

948. Settling appeals by agreement.

949. References to the European Court of Justice.

5. Inheritance Taxation

950. Overview of inheritance taxation.

951. Chargeable transfer.

952. Meaning of 'transfer of value' and 'value transferred'.

953. Meaning of 'estate'.

954. Excluded property.

955. Notional dispositions.

956. Deemed transfers of value.

957. When a transfer is made.

958. Transfers by instalments.

959. Meaning of 'associated operations'.

960. Transfer of value by associated operations.

961. Chargeable transfers affecting more than one property.

962. Chargeable transfers made on the same day.

963. IHT rates.

964. Nil rate band.

965. Transfer of nil rate band.

966. Residence nil rate amount.

967. Dispositions not resulting in immediate reduction in value; and dispositions whereby excluded property ceases to form part of estate.

968. Dispositions not intended to confer gratuitous benefit.

969. Dispositions for maintenance of family.

970. Meaning of 'disposition for maintenance of family'.

971. Dispositions allowable for income tax or corporation tax.

972. Contributions to certain pension schemes.

973. Waiver of dividends.

974. Grant of tenancies of agricultural property.

975. Certain changes in the distribution of a person's estate.

976. Transfer of value by close company.

977. Meaning of 'potentially exempt transfer'.

978. Deemed potentially exempt transfers.

979. Transfers of value which cannot be potentially exempt.

980. Consequences of a transfer being potentially exempt.

981. Property subject to a reservation.

982. Exclusion of benefit.

983. Interest in land as property subject to a reservation.

984. Consequences of a gift being subject to a reservation.

985. Exclusion of reservation of benefit provisions.

986. Substitutions and accretions etc.

987. The transfer of value on death.

988. Limited exceptions to deemed transfer on death.

989. Survivorship clauses.

990. Interest reverting to settlor, their spouse or widow.

991. Miscellaneous items left out of account in valuing a person's estate.

992. Liability to make future payments.

993. Discharge of liabilities after death.

994. Variations and disclaimers.

995. Precatory trusts.

996. Two year discretionary will trust.

997. Orders under the Inheritance (Provision for Family and Dependents) Act 1975.

998. Types of settlements and inheritance tax liability.

999. Meaning of 'settlement'.

1000. Lease treated as a settlement.

1001. Life assurance contracts entered into before 22 March 2006.

1002. Commencement of settlement.

1003. Meaning of 'interest in possession'.

1004. Treatment of an interest in possession.

1005. Immediate post-death interest.

1006. Disabled person's interest.

1007. Transitional serial interest.

1008. Administration period.

1009. Entitlement to part of income.

1010. Entitlement to fixed income.

1011. Joint use or enjoyment of settled property.

1012. Employee and newspaper trusts.

1013. Charge to tax on termination during lifetime.

1014. Disposal of an interest in possession.

1015. Exceptions from charge on termination.

1016. Termination on death.

1017. Special rate of charge where settled property affected by potentially exempt transfer.

1018. Meaning of 'relevant property'.

1019. Commencement of settlement in pursuance of a will or intestacy.

1020. Initial interest of settlor or spouse or civil partner.

1021. Transfers between settlements.

1022. Same-day additions.

1023. Meaning of 'ten-year anniversary'.

1024. Charge at ten-year anniversary.

1025. Rate of ten yearly charge.

1026. Charge at other times: proportionate charge.

1027. Property becoming subject to employee trusts or charitable property.

1028. Rate of charge before first ten-year anniversary.

1029. Rate of charge between ten-year anniversaries.

1030. Charitable trusts.

1031. Accumulation and maintenance trusts.

1032. Trusts for bereaved minors.

1033. Age 18-to-25 trusts.

1034. Property leaving employee and newspaper trusts.

1035. Pre-1978 protective trusts, pre-1981 trusts for disabled persons and self-settlement by disabled persons.

1036. Maintenance funds.

1037. Excluded property.

1038. Reversionary interest acquired by beneficiary.

1039. Purchase of reversion.

1040. Purchased settlement powers.

1041. Arrangements involving acquisition of interest in settled property.

1042. Transfers between spouses or civil partners.

1043. Annual exemption.

1044. Small gifts.

1045. Normal expenditure out of income.

1046. Gifts in consideration of marriage or civil partnership.

1047. Gifts to charities or registered clubs, political parties, housing associations, social landlords and social housing providers, for national purposes, for the maintenance of historic buildings and for employee trusts.

1048. Nature of business property relief.

1049. Meaning of 'relevant business property'.

1050. Property which is not relevant business property.

1051. Minimum period of ownership.

1052. Valuation for the purposes of business property relief.

1053. Exclusion of value of excepted assets.

1054. Transfers within seven years before transferor's death and consideration used to acquire replacement property.

1055. Avoidance of double relief.

1056. Nature of agricultural property relief.

1057. Meaning of 'agricultural property'.

1058. Minimum period of ownership, successive transfers, transfers within seven years before death of transferor and replacement property.

1059. Woodlands relief.

1060. Revaluation reliefs for transfer within seven years before death.

1061. Nature of relief for successive charges.

1062. Relief from double charge to tax.

1063. Excluded property situated outside the United Kingdom.

1064. Determination of locality of assets.

1065. Equitable interests.

1066. Persons treated as domiciled in the United Kingdom.

1067. Election to be treated as domiciled in United Kingdom.

1068. Market value.

1069. Price in the open market.

1070. Restriction on freedom to dispose.

1071. Shares and securities.

1072. Unquoted shares and securities.

1073. Businesses.

1074. Interests in land.

1075. Creditors' rights, life insurance policies and annuities.

1076. Related property.

1077. Sale of related property within three years of death: relief.

1078. Liabilities taken into account.

1079. Deduction of liabilities from particular assets.

1080. Liabilities attributable to financing excluded property.

1081. Liability for inheritance tax and transferor's expenses.

1082. Tax on capital gains.

1083. Persons liable for inheritance tax.

1084. Lifetime dispositions.

1085. Transfers on death.

1086. Apportionment of tax due on death.

1087. Settled property.

1088. Liability for tax on transfer of value by close companies.

1089. Liability of spouse or civil partner.

1090. Personal representatives.

1091. Trustees.

1092. Other persons in whom property vested.

1093. Beneficiary of settled property.

1094. Settlors.

1095. Close companies.

1096. Priorities.

1097. Burden of tax on death.

1098. Powers to raise tax.

1099. Refund of tax payable by instalments.

1100. Certificate of tax paid without liability.

1101. Personal representatives.

1102. Where no grant of representation within 12 months of death.

1103. Transferors.

1104. Trustees.

1105. Other liable persons.

1106. Corrective and supplementary accounts.

1107. Form, verification and delivery of accounts.

1108. Return by person acting for settlor.

1109. Power to obtain information and inspection.

1110. First payment.

1111. General rule as to date for payment of inheritance tax.

1112. Personal representatives.

1113. Additional tax due on death following a chargeable transfer.

1114. Election to pay tax by instalments.

1115. Interest on unpaid tax.

1116. Interest on instalments.

1117. Interest on overpaid tax.

1118. Property accepted in satisfaction of tax.

1119. Notice of determination.

1120. Adjustments to counteract tax advantages.

1121. Appeals against determinations.

1122. By whom appeals are heard.

6. Stamp Taxes

1123. Overview of stamp taxes.

1124. Interaction between stamp taxes.

1125. Scope of stamp duty.

1126. Abolition of stamp duty save for the ad valorem charge in relation to instruments relating to stock or marketable securities and certain transfers of partnership interests.

1127. Enforcement.

1128. Territorial scope of stamp duties.

1129. Construction of stamp duty provisions.

1130. A charge on instruments.

1131. Form and substance.

1132. Extrinsic evidence.

1133. Instrument falling under more than one head of charge.

1134. Several instruments in one document.

1135. Instrument relating to several matters.

1136. Several instruments; one stamp.

1137. Altered instruments.

1138. Charges and rates.

1139. Power to vary stamp duties.

1140. Contingent payments.

1141. Provision for late stamping of instrument after execution.

1142. Interest payable on late stamping of instrument.

1143. Penalties payable on late stamping of an instrument.

1144. Interest on repayment of duty overpaid etc.

1145. Stamp duties must be paid and denoted by stamps produced by means of a die only.

1146. Placing of stamp on instrument.

1147. Use of denoting stamps by Commissioners for HMRC.

1148. The rate of stamp duty on transfer on sale.

1149. Meaning of 'transfer on sale'.

1150. Meaning of 'sale'.

1151. Consideration for the sale.

1152. Consideration by way of periodical payments.

1153. Separate parts of the property transferred by different instruments.

1154. Transfer of separate parts of the property to several persons.

1155. Several instruments completing the title.

1156. Transfer to sub-purchaser.

1157. Consideration consisting of foreign currency.

1158. Consideration consisting of stock or securities.

1159. Conveyance in satisfaction of a debt or subject to a liability.

1160. Transfer in contemplation of sale; the charge.

1161. Property vested or purchased under statute.

1162. Continued application of stamp duty on transfers of partnership interests.

1163. Meaning of 'bearer instrument'.

1164. The higher rate charge.

1165. Payment of duty on bearer instruments.

1166. Depositary receipts and clearance services: in general.

1167. Contract or agreement for the sale of certain property.

1168. Stamp duty not chargeable on consideration of £1,000 or under.

1169. Other general exemptions from stamp duty.

1170. General exemptions from stamp duty relating to bearer instruments and securities.

1171. Management of stamp duty.

1172. Allowance for stamps wasted or misused and instruments lost or spoiled.

1173. Affidavits, oaths and statutory declarations.

1174. Adjudication by Commissioners for Revenue and Customs.

1175. Appeals against Commissioners' decision on adjudication.

1176. Offences in respect of stamps.

1177. Offences in respect of particular instruments.

1178. Prohibition of circulation of blank transfers.

1179. Offences in respect of registers.

1180. Admissibility of evidence not affected by offer of settlement.

1181. Recovery of penalties.

1182. Overview of stamp duty reserve tax.

1183. The principal charge to stamp duty reserve tax on agreements.

1184. Overview of higher-rate charge to stamp duty reserve tax in respect of arrangements; depositary receipts.

1185. Overview of higher-rate charge to stamp duty reserve tax in respect of arrangements; clearance services.

1186. Transfers between depositary receipt system and clearance system.

1187. Meaning of 'chargeable securities'.

1188. Various exceptions and exemptions from charge to stamp duty reserve tax.

1189. Payment of stamp duty reserve tax.

1190. Notice of determination.

1191. Underpayments and overpayments of stamp duty reserve tax.

1192. Repayment or cancellation of stamp duty reserve tax.

1193. Management of stamp duty reserve tax.

1194. Recovery of stamp duty reserve tax.

1195. Appeal against determination of stamp duty reserve tax.

1196. Service of documents under the Stamp Duty Reserve Tax Regulations 1986.

1197. General information-gathering and inspection powers of HMRC.

1198. Stamp duty land tax.

1199. The charge to stamp duty land tax; meaning of 'land transaction'.

1200. The charge to stamp duty land tax; meaning of 'chargeable interest'.

1201. Contract for a land transaction; conveyance for purposes of charge to stamp duty land tax.

1202. Contract providing for conveyance to third party for purposes of charge to stamp duty land tax.

1203. Exchanges for purposes of charge to stamp duty land tax.

1204. Options and rights of pre-emption for purposes of charge to stamp duty land tax.

1205. Transfer of an interest in a property-investment partnership for purposes of charge to stamp duty land tax.

1206. Meaning of 'lease' for purposes of charge to stamp duty land tax.

1207. Assignment of lease, variation of lease and increase of rent for purposes of charge to stamp duty land tax.

1208. Chargeable consideration; in general.

1209. Variable or uncertain rent.

1210. Loan or deposit in connection with grant or assignment of lease.

1211. Transfer of a chargeable interest to or from a partnership.

1212. Amount or value of chargeable consideration.

1213. Exchanges.

1214. Contingent, uncertain or unascertained consideration; in general.

1215. Annuities etc: chargeable consideration limited to 12 years' payments.

1216. Deemed market value where a transaction involves a connected company.

1217. Lease and leaseback arrangements involving public or educational bodies.

1218. Amount of tax chargeable to stamp duty land tax.

1219. Where chargeable consideration includes rent.

1220. Exempt transactions; in general.

1221. Relief from stamp duty land tax provided for first-time buyers.

1222. Other miscellaneous reliefs from stamp duty land tax.

1223. Right to buy, shared ownership leases etc.

1224. Alternative property finance and alternative finance investment bonds.

1225. Anti-avoidance provisions; in general.

1226. Disclosure of tax avoidance schemes.

1227. Duty to deliver land transaction return; in general.

1228. Returns, enquiries, assessments and appeals made in connection with stamp duty land tax.

1229. Registration of land transactions; certificates.

1230. Liability for and payment of tax.

1231. Interest on tax and penalties.

1232. Application of stamp duty land tax provisions to companies.

1233. Application of stamp duty land tax provisions to unit trust schemes, open-ended investment companies and co-ownership authorised contractual schemes.

1234. Application of stamp duty land tax provisions to joint purchasers.

1235. Application of stamp duty land tax provisions to partnerships.

1236. Application of stamp duty land tax provisions to trusts and powers.

1237. Application of stamp duty land tax provisions to persons acting in a representative capacity.

1238. Application of stamp duty land tax provisions to the Crown.

1239. Management.

1240. Collection and recovery.

1241. Information and inspection powers.

1242. Order of judicial authority for the delivery of documents.

1243. Power to allow further time and reasonable excuse for failure.

1244. Admissibility of evidence.

1245. Cross-tax penalties.

1246. Stamp duty land tax offences and penalties.

1247. Land transaction tax (Wales); overview.