– see also Reconstructions

Acquisition of goods from another member state, meaning

Agents

Appeals

Apportionment of VAT

Armed forces

Associations

Capital goods, relief

Cash accounting scheme

Cessation of non-VATable transactions, statement

Chain transactions

Exemption

Generally

Reduced need for intermediate suppliers to register

Supply to which acquisition rules apply

Change in rate of VAT

Charge to VAT

Exemption

Generally

On issue/expiry of time limit of invoice

Charge to VAT, scope

Charities, relief from VAT

Checklist

Clubs

Consignment or call-off stock

Creation

Credit for input tax

Disallowance

Groups of companies

Cross-border movement of goods to same entity

De-registration

Cross-border shoppers

Generally

Limits

Deduction of input tax and place of supply

Do-it-yourself builders, refund of VAT

Documents, keeping

EC sales statements, submission

Generally

Information required

Ensuring transactions treated as such

EU sales list

Evasion of VAT, penalty

Excise goods

Booze cruises continue

Delivery to unregistered persons, liability to register in UK

Generally

Otherwise than in pursuance of taxable supply

Exempt, zero or reduced rate, change in the description

Exemption

Exemption where input tax non-deductible

Failure to notify, penalty

Assessment of amount due

Assessment, time limit and supplementary assessments

Generally

Mitigation

Gas, electricity, heat and cooling

Generally

Government departments

Groups of companies

Credit for input tax

Generally

Input tax

Deduction

Disallowed

International trade enquiries, dedicated HMRC team, address

Intra-Community acquisition of goods, meaning

Intra-EU acquisition, meaning

Intrastats

Investment gold

Liability for VAT

Management company of flat for occupation by caretaker

Margin schemes

Means of transport

Generally

Motorised land vehicles (reg. 148A)

New ships or aircraft (reg. 148): non-taxable persons

Motor cars

Input tax

Self-supplies

– see Self-supplies

No registration number issued by state where goods delivered

Non-taxable persons

Assessment

Failure to notify, penalty

Notification

Penalty, restriction of deductions for direct tax purposes

Organisations

Output tax

Partnerships

Payment of VAT, person liable

Generally

Non-taxable legal persons, obligations

Persons directing removal

Place of acquisition

Place where goods located when dispatch or transport ends

Quoted registration number issued by member state other than that of destination

Triangular transactions and warehoused goods

Place of supply

Generally

Warehoused goods

Products subject to excise duty

Arrangements for payment of VAT

Charge to VAT

Meaning

Non-taxable persons, notification

Returns, rules

Provisional Collection of Taxes Act 1968, failure of resolution

Rate of VAT

Change

Generally

Refund of VAT

Do-it-yourself builders

Generally

New means of transport

Registration

– see also Registration

Application

Cross-border shoppers

Exemption

Generally

Liability, flowchart

Non-notification

Threshold

Voluntary

Releases or surrenders

Relief from VAT

Capital goods

Conditions

Conditions breached or not complied with

European Research Infrastructure Consortia (ERIC)

Generally

Reporting requirements

Requirement to account for, best of judgment assessments

Returns

Returns, submission obligations

Reverse charge

Road vehicle, notification of arrival in UK

Scope

Scope of VAT

Subject to a warehousing regime

– see Warehousing

Tax point

Generally

Liability to VAT

Warehoused goods

Taxable persons for purposes of business

Taxation under laws of other member states

Taxing mechanism

Trading stamp schemes

Triangular transactions

Generally

Invoices

Triangulation

Generally

Going wrong, liability case law

Intermediate agent

Notification to HMRC

Successive supplies of same goods, single intra-Community dispatch or transport

UK customer accounting for output tax

Value of supply

Appeals

Expressed in foreign currency

Generally

Relevant time, meaning

Relevant transaction, meaning

Value of supply: currency conversion

Variations

VAT due, accounting for

VAT representatives

Warehoused goods

– see Warehousing

Zero-rating