Acquisitions of goods

Case example

Generally

Acting in own name

Generally

Margin scheme

Used motor cars, supply of

Agent or principal

Assessment, correct period

Club meals

Collection of subscriptions from members of national association

Courses for overseas students

Door-to-door sales

Driving school and instructors

Driving tuition provided by franchise instructors

Embroidery kits sold through party plan scheme

Examination fees

Food delivered from restaurants to customers by taxi

Generally

Hairstylists, chair rents

Hostesses supplying services to club or customers

Jurisdiction to correct error

Launderette attendants, charge made for service washes

Local authority

Loft conversions

Magazine orders placed with publishers

Marketing and distribution of magazines

Minicab/minibus/taxi drivers

Nursing services

Property developer, joint venture

Retailer for film processor

School photographs/photographers

Second-hand goods transactions

Table dancers

Terms of agreement

Tour operators' margin scheme

Trading in financial futures markets

Tupperware distributors

Wholesaler of fast food ingredients supplying self-employed van/kiosk operators

Alternative finance arrangements

Assessment

Authorisation form 64-8

Blind agent

Building work – multiple suppliers

Business Payment Support Service

Case examples

Acquisitions of goods

Agent or principle

Generally

Charge to tax

Charity challenge events

Disclosed agent

Principal or undisclosed agent

Claimants acting for taxpayers, HMRC's decision not to deal with

Commodities

– see Commodities

Construction industry clients

Delivery contracts

Determination of taxable amount for services provided

Disbursements

Generally

Registration threshold

Dishonest conduct

Election agents

Employer's earnings-related contributions

Entertainers

Errors, penalty

Estate agents

Existence, importance

Footballers: recipient of supply

Fund-raising events

General provision

Goods supplied through

HMRC's telephone contact centres

HMRC, contacting

Imported goods

Case example

Generally

Independent, permanent establishment

Inducements may not be gifts

Insurance agents' commission, accounting for

Internet filing

Intrastat, responsibility for submission

Is person an agent, checklist

Land transaction returns, declaration by

Landlords

– see Landlords

Lloyd's underwriters

Meaning

Non-residents property income

Non-residents, acting for

Non-taxable persons

Non-UK resident bank, permanent establishment borrowing funds

Nursing agencies, exemption

Output tax

Overseas persons

Payroll deduction schemes

Penalties for errors

Refund of foreign VAT

Generally

Power of attorney or letter of authority

UK refunds obtained by agent

Registration

Generally

Online notification or application

Returns

Saving VAT with agents

Savings income, reporting

Services

Exemption, insurance and reinsurance intermediaries

Exemption, investment gold

Reverse charge

Services supplied through

Single or multiple supply: delivery charge ancillary to main supply

Statements of account

Supplies through

Tax

– see Tax agents

Tax agent's dishonest conduct

Tax agents dishonest conduct

Appeals

Application of other provisions

Conduct notice

Consequential provisions

Construction industry deductions

Engages in dishonest conduct, meaning

Engaging in dishonest conduct, meaning

Establishing

File access notice

Generally

Interpretation

Legal professional privilege

Offence of concealment

Penalties

Power to obtain files

Relationship with other enactments

Relevant documents

Tax agent, meaning

Tax, meaning

Travel

Travel agents

Travel agents, discount to customers

Underwriters

Undisclosed, supplies through

Generally

Treatment

Undisclosed, treatment of supply of services

Validity of value of supply direction

Mail order sales through non-taxable persons

Supplies to non-taxable persons

Value added tax

Acting in own name

Areas of difficulty

Non-resident importer