Aircraft and airline pilots
Capital allowances
Capital goods scheme
Catering services, place of supply
EU on-board services supplied where performed or use and enjoyment occurs
Generally
Chargeable gains of companies, currency to be used
Chartering
Supply of services
Class 1 contributions
Commercial aircraft, meaning
Community transport, place of supply of goods and services
Derivative contracts
Designed solely for use by handicapped persons, zero-rating
Domicile and residence
EC rules
Employment income
EU transport
Generally
Place of supply
General provisions
Generally
Goods treated as stores
Generally
Zero-rating
Ground and security equipment
Hire facilities, private/public use
Hire with fuel, single or multiple supply
Home base
Housing or storage, grant of facilities
Housing or storage, standard-rating
Land/landing, meaning
Leasing
Let on charter, capital allowances
Location of assets
Long-life assets
Margin scheme
New
New means of transport
Non-taxable insurance contracts
Overseas leasing
Place of supply of goods
Place of supply of goods and services, Community transport
Qualifying
Letting on hire
Meaning
Modification or conversion
Supply of life jackets, life rafts, smoke hoods or similar safety equipment
Supply of parts or equipment
Supply of parts or equipment to government department
Supply, repair or maintenance
Replacement of business assets
Roll-over relief
Rollover relief
Sale or consumption of goods on, customs duties
Second-hand scheme
Statutory maternity pay
Statutory sick pay
Stores for use on
Generally
Supplies to persons departing from member states
Supply to be used by airlines operating for reward chiefly on international routes, exemption
Tax-free shops
Temporary importations, relief
Transport relating to entertainment and recreation
Zero-rating
Adapted aircraft for disabled use
Charters
Classification
Equipment and furnishings
Handling services at airports
Letting on hire
Making of arrangements
Other related services
Parts and equipment for qualifying aircraft
Passenger transport
Qualifying aircraft
Qualifying parts and equipment
Safety equipment for qualifying aircraft
Supplies before item airworthy
Supply, repair and maintenance
Surveying services