– see also Transport; Community passenger transport

Capital allowances

Commentary – Tax Reporter ¶239-600
HMRC Guidance – BIM46900 ; BIM46925 ; CA23720 ; CA23750 ; CA23781 ; CA23782 ; CA23783 ; CA23785 ; CA23790 ; CA35050
Case Law – Brown (H.M. Inspector of Taxes) v. Burnley Football and Athletic Co. Ltd.

Capital goods scheme

– see Capital goods scheme

Catering services, place of supply

EU on-board services supplied where performed or use and enjoyment occurs

Commentary – Indirect Tax Reporter ¶13-483

Generally

Commentary – Indirect Tax Reporter ¶13-475

Chargeable gains of companies, currency to be used

Legislation/Regulatory – CTA2010 s. 9C ; FA2013 s. 66
HMRC Guidance – CG40900

Chartering

Supply of services

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, Note (1)

Class 1 contributions

Commentary – Tax Reporter ¶1021-800

Commercial aircraft, meaning

Legislation/Regulatory – FA94 Sch. 7A, para. 7(3)

Community transport, place of supply of goods and services

– see Community passenger transport

Derivative contracts

Legislation/Regulatory – SI 2004/3256

Designed solely for use by handicapped persons, zero-rating

Case Law – Revenue and Customs Commissioners v British Disabled Flying Association. [2013] BVC 1,644

Domicile and residence

Commentary – Tax Reporter ¶1021-800

EC rules

Commentary – Tax Reporter ¶1021-800 ; Tax Reporter ¶1036-325

Employment income

Commentary – Schwarz on Tax Treaties ¶19-400

EU transport

Generally

Commentary – Indirect Tax Reporter ¶13-444

Place of supply

Commentary – Indirect Tax Reporter ¶13-444

General provisions

Legislation/Regulatory – SI 2001/1004 reg. 111-113 ; SSCBA92 s. 117

Generally

Commentary – Tax Reporter ¶406-170 ; Tax Reporter ¶488-530
HMRC Guidance – EIM33033

Goods treated as stores

Generally

Legislation/Regulatory – CEMA79 s. 1(4)-(4B)

Zero-rating

Legislation/Regulatory – VATA94 s. 30(6), (7)

Ground and security equipment

Legislation/Regulatory – ESC 2.7

Hire facilities, private/public use

Case Law – (1976) 1 BVC 1,049

Hire with fuel, single or multiple supply

Commentary – Indirect Tax Reporter ¶15-670

Home base

Commentary – Tax Reporter ¶1021-800

Housing or storage, grant of facilities

Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, item 1(k)

Housing or storage, standard-rating

Commentary – Indirect Tax Reporter ¶34-932

Land/landing, meaning

Legislation/Regulatory – CEMA79 s. 1(1)

Leasing

– see Equipment leasing and rental

Let on charter, capital allowances

Legislation/Regulatory – CAA2001 s. 123
HMRC Guidance – CA24100 ; CA24110 ; CA24120

Location of assets

Legislation/Regulatory – TCGA92 s. 275(1)(f)
HMRC Guidance – CG12430 ; CG12440 ; CG12450 ; RDRM33570

Long-life assets

Commentary – Practical Capital Allowances ¶210-400

Margin scheme

– see Margin schemes

New

– see New means of transport (NMT); Transport

New means of transport

– see New means of transport (NMT)

Non-taxable insurance contracts

Legislation/Regulatory – FA94 Sch. 7A, para. 7

Overseas leasing

– see Overseas leasing

Place of supply of goods

Commentary – Indirect Tax Reporter ¶13-444

Place of supply of goods and services, Community transport

– see Community passenger transport

Qualifying

Letting on hire

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, Note (2)

Meaning

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, Note (A1)(b)

Modification or conversion

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, item 2, 10(b)

Supply of life jackets, life rafts, smoke hoods or similar safety equipment

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, item 2B, 10(c)

Supply of parts or equipment

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, item 2A, 10(c)

Supply of parts or equipment to government department

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, Note (2A)

Supply, repair or maintenance

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, item 2, 10(b)

Replacement of business assets

Commentary – Tax Reporter ¶571-030
Legislation/Regulatory – TCGA92 s. 152, 153A, 155
HMRC Guidance – CA25100 ; CG12735 ; CG12945 ; CG13655 ; CG14970 ; CG16740 ; CG16989 ; CG17002 ; CG17390 ; CG20845 ; CG26240 ; CG26610 ; CG27080 ; CG27170 ; CG27700 ; CG28500 ; CG38200 ; CG41522 ; CG42380 ; CG45357 ; CG45410 ; CG45470 ; CG45735 ; CG45930 ; CG46350 ; CG47033B ; CG55053 ; CG60201 ; CG60210 ; CG60250 ; CG60260 ; CG60270 ; CG60280 ; CG60281 ; CG60282 ; CG60283 ; CG60283 ; CG60284 ; CG60285 ; CG60287 ; CG60290 ; CG60292 ; CG60300 ; CG60310 ; CG61810 ; CG61906 ; CG61920 ; CG61930 ; CG61970 ; CG62093 ; CG64136 ; CG67600 ; CG68220 ; CG68270 ; CG68310 ; CG70205 ; CG71141 ; CG73500 ; CG73819 ; CG73986 ; CG77880 ; CG78110 ; CIRD20010 ; CIRD20270 ; CIRD20290 ; CTM40160 ; INTM120210 ; INTM169040 ; INTM282080 ; LLM8220 ; TTM08300 ; TTM08320

Roll-over relief

Commentary – Quick Overview ¶15125

Rollover relief

Commentary – Key Data ¶7-050

Sale or consumption of goods on, customs duties

Commentary – Quick Overview ¶77090

Second-hand scheme

– see Second-hand goods scheme

Statutory maternity pay

Legislation/Regulatory – SSCBA92 s. 170

Statutory sick pay

Legislation/Regulatory – SSCBA92 s. 162

Stores for use on

– see also Stores

Generally

Legislation/Regulatory – CEMA79 s. 1(4)-(4B) ; VATA94 s. 30(6)

Supplies to persons departing from member states

Legislation/Regulatory – SI 1995/2518 reg. 131-133

Supply to be used by airlines operating for reward chiefly on international routes, exemption

Case Law – Re A Oy (Case C-33/11). [2012] BVC 558

Tax-free shops

– see Tax-free shops

Temporary importations, relief

Commentary – Indirect Tax Reporter ¶63-820

Transport relating to entertainment and recreation

Commentary – Indirect Tax Reporter ¶22-400
HMRC Guidance – Notice 709/5

Zero-rating

Adapted aircraft for disabled use

Commentary – Indirect Tax Reporter ¶22-275

Charters

Commentary – Indirect Tax Reporter ¶22-280

Classification

Commentary – Indirect Tax Reporter ¶22-575

Equipment and furnishings

Commentary – Indirect Tax Reporter ¶22-300

Handling services at airports

Commentary – Indirect Tax Reporter ¶22-475

Letting on hire

Commentary – Indirect Tax Reporter ¶22-290

Making of arrangements

Commentary – Indirect Tax Reporter ¶22-625

Other related services

Commentary – Indirect Tax Reporter ¶22-625

Parts and equipment for qualifying aircraft

Commentary – Indirect Tax Reporter ¶22-310

Passenger transport

Commentary – Indirect Tax Reporter ¶22-375
HMRC Guidance – Notice 709/5

Qualifying aircraft

Commentary – Indirect Tax Reporter ¶22-275

Qualifying parts and equipment

Commentary – Indirect Tax Reporter ¶22-310

Safety equipment for qualifying aircraft

Commentary – Indirect Tax Reporter ¶22-315

Supplies before item airworthy

Commentary – Indirect Tax Reporter ¶22-275

Supply, repair and maintenance

Commentary – Indirect Tax Reporter ¶22-275

Surveying services

Commentary – Indirect Tax Reporter ¶22-575